In a mixing bowl, combine the whipped tallow and sugar to create a thick sugar scrub base.
Stir in the pink Himalayan salt and baking soda to help lift dead skin and soften rough areas.
Add olive oil or coconut oil, one tablespoon at a time, until the scrub reaches your desired consistency.
Add the essential oils, adjusting the number of drops to your preference.
Mix well and transfer the scrub to a clean glass jar. This homemade foot scrub should feel thick and spreadable, not runny.