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 eseape. 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.