When I make emulsified scrubs, I do not factor in the sugar as part of the formula. I also use a combination of ewax, stearic and cetyl that add up to 20% of the formula. My formula is something like this: 20% combo of ewax, stearic and cetyl 10% butters 40% soft oils 27% hard oils (coc 76, pko) 1% preservative 2% fragrance I then add my sugar once the mixture has been blended to be nice and creamy. I use just under 50% of my total weight in sugar. So if my formula makes 50 oz, I would use around 20 oz of sugar ( combo of white and turbinado). This makes a wonderfully creamy scrub that washes clean every time. Ann M