Place beeswax and base oil in a heatproof measuring cup in a hot water bath. Stir occasionally until the beeswax is melted. Remove from heat and let cool to body temperature.
Meanwhile, dissolve borax in distilled water that you have heated to body temperature and add the essential oils to this borax/water blend. Pour the oil mixture into a bowl and begin beating using a one-blade hand mixer. Slowly add the borax water, beating until thick and creamy, about 5 minutes.