Coconut oil and Epsom salt are both popular ingredients in DIY skincare due to their beneficial properties. Coconut oil is deeply moisturizing and has antimicrobial properties, while Epsom salt helps exfoliate the skin and promote relaxation. Here's a simple recipe for a coconut oil Epsom salt scrub:

Ingredients:
- 1 cup Epsom salt
- 1/2 cup coconut oil (solid form)
- Optional: a few drops of your favorite essential oil for fragrance (e.g., lavender, peppermint, or citrus)

Instructions:
1. In a mixing bowl, combine the Epsom salt and coconut oil.
2. If the coconut oil is in a solid state, gently melt it in a microwave or double boiler until it becomes liquid.
3. Mix the melted coconut oil with the Epsom salt until well combined.
4. If desired, add a few drops of essential oil for fragrance and mix again.
5. Transfer the scrub to a clean, airtight jar for storage.

Usage:
1. Wet your skin with warm water.
2. Take a small amount of the scrub and gently massage it onto your skin using circular motions.
3. Focus on areas that need exfoliation, such as elbows, knees, and feet.
4. Rinse off the scrub with warm water.
5. Pat your skin dry and follow up with a moisturizer if needed.

Note: As with any new skincare product, it's always a good idea to perform a patch test before using the scrub all over your body, especially if you have sensitive skin or any known allergies.