Spoon emoji is just a picture of one of the most used table-ware items — the simple Spoon of silver color. Together with 🍴 Fork and Knife emoji it may form a full set of cutlery for one person. And, of course, it is most often used in the context of meals of any kind — mostly liquid or soft ones like soups or ice-cream or other desserts — drinks (like tea or coffee), being hungry in general, or even taking liquid medicine like syrup for a cough.
Examples of using
“I’m so hungry now 🥄”
“I put three spoons of sugar in my tea 🥄”