Heat a double boiler over low to medium heat. You want the water to just be simmering. I use a large pot with a glass bowl for this. Be sure that the bowl does not touch the water, but sits above it instead.
Combine ½ cup Magnesium flakes with ¼ cup of hot water. Allow the flakes to dissolve while you prepare the other ingredients.
Once the water is simmering, add ¼ cup coconut oil, 3 tbsps shea butter, and 2 tbsps beeswax to the bowl. Stir continuously until everything melts together.
Remove the bowl from the heat. Be sure to wear oven mitts because the bowl will be hot.
Allow the mixture to cool slightly so that the liquid is warm, but not beginning to solidify.
Stir in 1 ml of vitamin E oil and 20 drops of Lavender essential oil. If you add the oil while the mixture is too hot, it will evaporate.
Stir in the magnesium water and use an immersion blender to whip the lotion into a creamy texture.
Pour the liquid into glass containers. You can use mason jars for this. Allow it to cool and solidify.
Store your lotion in a dark place.