Excerpt taken from link below:

"A Simple Moisturiser can be made for general use as follows

Ingredients – to make 100ml
Fat Stage – 6ml Almond Oil, 3ml Thistle Oil, 2gm Shea Butter, 2gm Cetylalcohol (from palm oil), and 2.5gm VE Emulsifier (glyceryl stearate, mono and diglycerides of vegetable fatty acids).
Water Stage – 4gm MF Emulsifier (sodium stearoyl lactylate, produced from lactic acid and vegetable based stearic acid), 76ml Spring Water, 4ml Glycerine.
Third Stage – 0.5ml Vitamin E, 8-10 drops Paraben (a preservative – esters of p-hydroxyl-benzoic acid) – at 40°C
25°C add 20 drops Essential Oil.

Method
1 Heat the Fat Stage in a double boiler until all the ingredients have melted and the temperature has risen to 75-80°C.
2 Heat the Water Stage in a saucepan to the same temperature, 75-80°C.
3 Add the Fat Stage to the Water Stage pouring slowly in a thin, steady stream while beating the mixture all the time.
4 Keep the Cream mixture warm (keep water in the bottom pan of the double boiler hot) and beat for a further 5-10 minutes. Make sure to reach the bottom to ensure you do not introduce air into the cream and use a spatula to scrape the sides.
5 Allow the Cream to cool, stirring all the time (make sure you touch the bottom of the pan). You can speed this part up by immersing the pan in a large pan of cold water.
6 Starting at 40°C certain active ingredients are added. Add the thicker ones first i.e. Vitamin E then the Paraben.
7 Continue stirring until the mixture has cooled to 25°C, then thoroughly mix in the Essential Oils of your choice.
8 Pour into Jars and label carefully.