This was, hands down, the EASIEST handmade present I made this past Christmas. To do it all you need are some basic ingredients:
Sea salts--I found a big jug of this at Hobby Lobby
Epsom Salts--this was in the pharmacy section of Walmart
Essential Oils--also found at Hobby Lobby, but also at amazon.com
In addition to these, specific recipes often call for other things such as baking soda, powdered milk, or pulverized oatmeal.
Of course, you can add your own ingredients as well. There really are no limits to these things so feel free to be creative!
I found this website and used and/or tweaked the recipes here for my Christmas present bath salts.
The result was this:
I ended up with four types of salts:
Vanilla milk bath
They seemed to be a hit. I mean, there's nothing more relaxing than a nice, long soak in your tub with soothing aromas pervading your nostrils.
The best thing was that when I made these, I was sick so my nose was cleared up for a good few hours thanks to breathing in all the lovely essential oils like eucalyptus, tea trea, and peppermint.