I. lbs. Cochin cocoanut oil 26 Stearic acid 165 Caustic potash lye, 50deg. B. 69 Glycerine C. P. 76 Water 38 II. lbs. Cochin cocoanut oil 18 Stearic acid 73 Caustic potash lye, 39deg. B. 54 Glycerine 33 Water 27 III. lbs. Cochin cocoanut oil 18 Stearic acid 73 Caustic potash lye, 39deg. B. 54 Glycerine 20 Water 40 and lbs. Stearic acid 60 Glycerine C. P. 85 Water 165 Sodium carbonate 50 Borax 1 To make a shaving cream by Formula I or II, the cocoanut oil and glycerine are first put into a suitable mixing apparatus or crutcher, and heated to 120deg. F. A part or all the potash lye is then added and the cocoanut oil saponified. The rest of the potash lye and the water are then added, and with the mixer running the stearic acid, previously melted in a lead-lined or enameled vessel, is then poured in in a stream and the mass stirred until smooth, care being exercised not to aerate it too much. The cream is then tested for alkalinity, the best method being by that described under shaving soap, in which the sample is dissolved in alcohol. Because of the large quantity of water present, phenolphthalein is unsatisfactory, as dissociation of the soap may show a pink indication in spite of the fact the mass is on the acid side. For a quick method of testing the bite on the tongue is a satisfactory criterion. If a cooled sample bites the tongue more stearic acid is added until there is a 3% excess of this. When the proper neutralization has taken place the cream is perfumed and framed in a special frame, or it may be allowed to cool in the mixer and perfumed the next day. When cool the cream is strained, or put through an ointment mill, after which it is ready to fill into tubes. The procedure for the first part of Formula III is the same as that just given. The second part of the formula is made the same as a vanishing cream for toilet purposes. To make this, first melt the stearic acid as already directed. Dissolve the sodium carbonate and borax in water and when dissolved add the glycerine and stir. Then heat this solution to about 100deg.-120deg. F. and while stirring in a suitable mixing machine into which this solution has been poured after being heated, or better still in which it has been heated by dry steam, add the stearic acid. Continue mixing until smooth and then allow to cool, or run into frames to cool.