A U.S. cup is the same nominal unit of volume whether measured in a dry cup or liquid jug, but the tools are designed differently. For accurate baking, fill a dry measure level and read liquid in a clear jug at eye height.
Why the shapes differ
Dry measuring cups are intended to be filled to the rim and leveled across the top. Liquid measuring jugs normally have space above the printed marks so you can pour without spilling.
Which tool works for flour?
Spoon flour into a dry measuring cup and level it unless the recipe specifies another technique. Scooping directly from a packed bag can change how much flour fits because volume measurements depend on how the ingredient is packed.
Which tool works for milk or broth?
Use a liquid measuring jug with clear side markings, set it on a flat surface and read the meniscus at eye level. A dry cup filled to the brim can work, but spills are much more likely.
When grams are better
For consistent baking, measuring flour, sugar and other dry ingredients by weight can improve repeatability. One cup of flour and one cup of sugar have the same volume but not the same mass.
Frequently asked question
Are two cups of flour and two cups of water the same weight?
No. Equal volumes of different substances generally have different weights.
Source and further reading
Reference: National Institute of Standards and Technology.

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