Resting Utensils
Soiled utensils are laid on the plate or bowl they are provided with (not on the table). Never rest a utensil half on a plate and half on the table. The rules are different when using chopsticks.
Soup Spoons.
Soup Bowl. If soup or dessert is served in a deep bowl, cup, or stemmed bowl set on another plate, place your utensil(s) on this underplate when you finish. If the underplate is too small to balance the spoon, the spoon is laid in the bowl.
Soup Plate. If the soup is served in a soup plate (a shallow, wide bowl), leave the spoon in the bowl.