Boil the water, then add the magnesium, and stir until completely dissolved,
Add the coconut oil, shea butter, and beeswax to a microwave safe bowl, and heat for 30 second intervals, until fully melted. Stir well between each heat session.
Pour melted mixture and magnesium into a bowl (or stand mixer) and beat on high for 5 minutes.
Allow to rest for 10 minutes, then beat again for a minute. Add essential oils, and beat to combine.
Store in an airtight container.