sea water freezes at 28 degrees farenheit, 4 degrees cooler, a little less than 4 degrees actually. Huge difference there. also, yes it matters what temp they occur at because both the coffee and the human body are mostly water, which means that for every degree of temperature that each gram of her body increased, the coffee had to have a decreas of one degree in one gram. meaning that the temperature change would have been about halfway between the the coffee's temp and her body temp, so about 150-160 degrees farenheit, and that is only an equal mass. Now, since the coffe would have spread out, splashed ect, that temp difference, would have been very shallow, and so would the burn. The coffee would have cooled down before the heat got very deep, meaning that most of the damage would have been to her skin. On a side note, I saw someone submerge, completely, both hands in 130 degree water, adn his hands looked red for 10 minutes. I myself washed dishes in the same water, once gettting used to it, and was not burned. So, i dont believe your reference that she suffered 3rd degree burns, the cup of coffee could not have transfered enough energy into her body to cause that, unless she submerged a small part of her body in it. Also, if the coffee was hot enough to cause a 3rd degree burn from a spill, dont u think that the styrofoam/plastic cup would have melted.