Step 1: Get It Together
Epson Salt - Pharmacy, Wal-Mart...
Glycerin - Pharmacy (I got mine at Wal-Mart)
Baking Soda - Almost anywhere
Cheese Clothe - Grocery Store or craft section at Wal-Mart
Water - Plain old tap water will work great!
Essential Oil(s) - Craft and Hobby stores, also check Wal-Mart (for Scent)
Large Sauce Pan
Mold or Form of some shape...