I have made a similar one
Relaxing Skin Scrub
Ingredients:
Epsom salt to fill 3/4 of a jar
mineral oil to fill 8 oz. mason jar
lavender essential oil (15-20 drops)
Tea tree oil (15 drops) optional for antibacterial purposes
Pour salt, mineral oil and essential oils into glass jar, tighten lid and shake to mix. Let it sit for a day or 2.
I made one like this for EVERYONE on my list a few years ago and people asked for more when they ran out.
The biggest expenses were the jars (but I got a flat of 20 for like 35$) and the essential oil ... but the cost divided by 15 people was probably under $5 each.
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