My favorite oil to use in soap making is Avocado followed closely by shea butter/oil. Both are great for the skin, Avocado being more benificial to aged skin and shea is good for most skin types. The both have distinct smells that are fairly easy to blend. If you are looking to make a massage or bath oil, I would try for safflower, as it has a small amount of color and almost no smell, great for a carrier oil.
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My favorite soap base oils are coconut and palms oils in a 2-1 ratio using more coconut than palm. I also add in shea butter or olive oil depending on the recipe I use.
Try out the Lye Calculator at Bramble Berry Soapmaking supplies.
Source(s):
http://www.brambleberry.com/Soap-Making-Lye-Calculator-W12.aspx

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