Add ⅔ cup (150 g) of sugar and ¼ cup (52 g) of fractionated coconut oil or olive oil to a medium size bowl. Use a spoon to mix the ingredients together so they’re fully combined.  If you don’t have fractionated coconut oil, you can melt solid coconut oil in the microwave. The sugar and oil mixture should have the texture of semi-dry sand. Adjust the amounts of each ingredient accordingly if you find that the mixture is too thick or too thin. When the sugar and oil mixture has reached the proper consistency, add 15 drops of lemon essential oil to the bowl. Stir well to incorporate the essential oil throughout the scrub.  If you don’t have lemon essential oil, you can substitute 1 tablespoon (15 ml) of fresh lemon juice. You can also mix some lemon zest into the scrub to increase the lemon scent. When the scrub is completely mixed, carefully spoon it into a glass jar. Make sure that the container has a lid so the scrub will be airtight. Leave it next to your kitchen or bathroom sink, and scoop out a small amount to massage over your hands when they get rough. After massaging the scrub over your hands, rinse it off with warm water and pat your hands dry with a clean towel.

Summary:
Combine the sugar and oil. Mix in the essential oil. Transfer the scrub to a jar with a lid.