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Pour 1.5 fluid ounces (44 ml) of cool water into a mixing bowl. Make sure you use tap water below room temperature. Next, add about 4 ounces (110 g) of baking soda.  This paint is an inexpensive way to give furniture an aged, distressed look. The paint is non-toxic, but swallowing it can make you feel temporarily sick. The paint can also be made with Plaster of Paris or unsanded grout instead of baking soda. Use 4 ounces (110 g) of either substance. Swirl the mixture in the bowl with a mixing spoon or another utensil. Continue mixing until all of the baking soda disperses. The liquid should look completely smooth. Pour about 8 fluid ounces (240 ml) of a latex paint into a paint bowl. The paint can be any color you want. Then, add the baking soda and water mixture into the paint, stirring it with a paint mixing stick. You can get latex paint at a home improvement store. Make sure it is latex-based. Oil paints are different and dry slower. The chalk paint will come out smooth like any regular latex paint. It needs to be applied right away to any furniture you wish to color. Coat the furniture with the paint to give it a chalky, distressed appearance.  The paint will begin drying within a few hours. Wait about a day to ensure it dries completely. After the paint dries, you can sand it even with 180 to 220-grit sandpaper. To dispose of excess paint, leave it out in the open. Since it is made with latex paint, it will dry. Then you can throw it in the trash.

Summary:
Mix water and baking soda together in a bowl. Stir the mixture until it looks smooth. Pour the mixture into a cup of latex paint. Spread the paint onto furniture with a paint brush.