In a bowl, mix together the Epsom salts and baking soda until well combined.
Add the jojoba oil and essential oils to the mixture. Stir until the oil is evenly distributed.
Store the mixture in an airtight container until ready to use.
To use, add ½ cup of the mixture to a foot basin or a large bowl filled with warm water. Stir until the salts and baking soda dissolve.
Soak your feet for 20-30 minutes. You can add a few drops more of essential oil to the water and exfoliate manually if desired.
After soaking, dry your feet thoroughly and apply a moisturizer.