The coconut oil hydrates overworked hands while the salt softens and vanishes dead skin cells. The lemongrass is a personal preference due to its sweet scent, but also works as a bactericidal (AKA: bad-to-the-bone bacteria killer).
In a storage jar (I use a glass mason jar), add the sea salt. Pour the coconut oil and lemongrass over the salt. Mix together with a spoon.
To use: scoop a small amount with a spoon or your fingers. Rub all over hands (and/or body). Rinse with warm water. Do not use this scrub on the face or neck, only the body.
Notes
*Coconut Oil Note: If you live in a cold climate, where plumbing pipes get cold, I recommend using either olive oil, grapessed oil, or fractionated coconut oil. The problem with coconut oil is that it returns to a solid state when cold, so this can cause issues if your home gets cold or there is coconut oil sludge in your pipes.