7 ounces (1/2 jar) pure grass-fed beef tallow
1.5-2 ounces of your favorite cold press liquid oil (I prefer to use organic Sunflower or Pumpkin Seed oils that are locally produced and safe for most people)
1/2 ounce vitamin E oil (Optional, no need if you plan to use this salve within six months and keep it dry)
15-30 drops of your favorite essential oils (Optional. Use oils that are safe for the skin, like lavender, tangerine, frankincense, helichrysum, rose, geranium, etc)

Melt the beef tallow in a small pan or crock pot over very low heat.

When the tallow is liquified, it is usually when the temperature reaches about 140 F (Don't let it burn!). Turn off the heat and stir in the liquid and vitamin E oils.

Transfer the contents to a large measuring cup, preferably with a spout, to cool.

Let the mixture cool for at least 10 minutes, then stir in the essential oils, if using.

Pour the moisturizer into sterilized containers and let it cool completely. You can use glass containers and whip the inside with 100-proof alcohol instead.
Keep it in a dark and dry area for up to 6 months or longer if kept in the refrigerator.

Note: Sometimes, tallow might have a robust beefy scent. Let it simmer at "warm" temperature in the crock pot for 3-6 hours to decrease the smell.
Tallow is the fat with the highest oxidation and smoking points, which means that you can cook it at high temperatures and it will not burn and also cook it for long periods, and it will not oxidize.