Disperse the "Carbopol" 934 resin in the water and neutralize with the sodium hydroxide. Heat Part A and B to 60 C and add Part B to Part A with vigorous agitation. A white, oil-in-water emulsion forms immediately. Note: Samples aged at room temperature showed no separation. This polish was superior in all properties to polish prepared with 0.3% cellulosic gum in place of "Carbopol" 934 resin. The film dried 3-4 times as fast, and booth 60' gloss and 85' sheen were higher. Polish is ready for packaging immediately after cooling.