Aromatherapy bath salts make a great gift, especially when you're on a tight budget. They’re easy to make, cost very little, and give your loved one a way to pamper themselves with a home spa experience. All it takes is two ingredients and a jar.
Here’s a good basic bath salts recipe.

* 3 cups Dead Sea salt, regular sea salt or Epsom salt (which you can get at any drug store). Sea salts typically come in several grain sizes.

Combining grain sizes can make your salts visually appealing, but coarse grains do take longer to dissolve.

*25 drops lavender essential oil (available at health food stores). Lavender is known for its soothing, relaxing properties.

Directions:

To make: Place the salt into a bowl. Add the drops essential oils and mix well with a fork. Place the salts in a pretty jar with a tight fitting lid to keep the oils intact. (Canning jars work beautifully.) After a day, you can mix well again to ensure that the oils have blended.

To use: Add 1/2 - 1 cup of the salts to warm bath water. Make sure the salts have dissolved well before getting into the bath