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Thus, capturing structures that are small relative to the grid size become intractable, since continually increasing the resolution will scale sub-optimally due to the pressure projection step. Previous methods successfully relied on using higher resolution grids for tracking the liquid surface implicitly; however this technique comes with drawbacks. The mismatch of pressure samples and surface degrees of freedom will cause artifacts such as hanging blobs and permanent kinks at the liquid-air interface. In this paper, we propose an extended cut-cell method for handling liquid structures that are smaller than a grid cell. At the core of our method is a novel iso-surface Poisson Solver, which converges with second-order accuracy for pressure values while maintaining attractive discretization properties such as symmetric positive definiteness. Additionally, we extend the iso-surface assumption to be also compatible with surface tension forces. 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