Gently heat 1 cup of white petroleum jelly and 21/2 teaspooons of anhydrous lanolin in the top of a double boiler. Small globules of lanolin will form on top of the melted jelly. In a separate pan, warm 2 cups water and 1 teaspoon glycerin.
Combine the two mixtures, the water into the oil. Let the combination cool until it starts to solidify, then add a few drops of a nonoil-base perfume or essence.
When completely cool, drain off excess water. Put the cream in a jar. Yields about 11/3 cups.