What you need are: mason jars, sea salt, essential oil(s), and some kind of oil - you can even use Canola oil in a pinch but no baby oil. Also, some decorative ribbon, etc for the jars. I use ribbon and a seashell to get the salt out, which sits on top of the jar when not being used. It looks very pretty.
Fill your jar with sea salt. We have saltwater aquariums so we're rolling in salt. If the apocalypse comes then we can cure our own meats - just saying.
Choose your favorite essential oil which you can find at Walmart but Amazon has better prices and more choices. Anyway, pour a few drops of essential oil in the salt mix, add some regular oil, and stir. Not too much oil that it's swimming in it but enough to soak the salt.
This mixture will dry more as time goes by and you'll end up with the flaky awesomeness we saw in the bathroom at the restaurant. They had theirs in a big bowl but I like mine to be able to close so that dust or whatever doesn't get in it.
To use you simple rub the dry ingredients on your skin and rinse off with warm water. You'll smell unbelievable, your skin will be silky smooth, and it exfoliates as well. They say not to use it on your face but why not? You exfoliate your face anyway with beauty scrubs and this is all-natural. I use it on my face quite often just not every day. A little goes a long way and it makes perfect little gifts as well.
I may be forgetting something but if you have any questions just ask. Oh, now I remember! You can use coconut oil which works well but it will get more solid if your house gets cold. I tried it the first time and it's ideal for using on the skin but it doesn't keep as well due to the cold. You can search online and find out which oils work best and what mixtures but honestly, ours works great and it was simple and cheap.