Pinterest is full of sugar scrub recipes and all kinds of variations, but a plain sugar scrub is easy to make and cheap. Here's how:
Gather your supplies. You're going to need sugar, epsom salts, oil (I use sweet almond, but extra virgin olive oil will work if you don't want to invest in a body oil, or jojoba if you're into fancy body oils), and some essential or fragrance oils, even vanilla extract if you're in a jam, and a container to put your finished product in.
Then you throw 1/2 cup sugar, 1/2 cup epsom salt, 3 tablespoons oil, and your fragrance into a bowl.
Stir until everything is combined.
It will seem kind of dry, but it'll be fine, trust me. Then, dump it all into your container. I have some cute little latch jars, but jelly jars would work well too. Or, scour thrift stores for unique containers. Once you get your scrub into your jar, you can decorate it with ribbon, fabric, or just a label.
To use, just wet your hands, and pour a tablespoon or two of scrub into your palms. Scrub until you feel the sugar and salt start to dissolve, paying close attention to your nails. Then rinse clean, and enjoy you're silky smooth hands. You can also use this in the bath or shower for dry knees and elbows, cracked heels, or anything else that needs so exfoliating.