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I Google'd, and there is an abundance of recipes. From looking at a number of them, this is what I came up with:
Ingredients:
4 cups of Epsom Salt
10 drops of lavender essential oil (I got mine here.)
1/2 cup lavender buds, optional
Place Epsom Salts in a bowl, and add essential oil. Mix thoroughly. Add lavender buds, and mix again. That's it! This recipe makes enough for several gifts.
For packaging, I filled up a mason jar and wrapped it in lavender gingham. (To learn more about wrapping with fabric, see Sonia's post here.) I was very pleased with the result, and I hope my friend is too!
Added bonus: I'm still enjoying the scent of lavender in the kitchen!