Part A---Combine the emollients of Part A and heat to 70 C. Part B---Disperse the "Carbopol" resin in water. When uniform, heat to 70 C and add to Part A. Allow entrapped air to escape. Part C---Add the sodium hydroxide solution to combined Parts A and B with slow-speed stirring, and cool below 40 C. Part D---Grind these ingredients into a smooth paste and add to the above.