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For showering or washing. The sugar crystals will removes excess skin particles (the dead ones) and makes the skin smooth, the oil will moisturise the skin - and the lemon powder will make the whole thing smell just amazing and perhaps even have a mild antibacterial effect.

Oh nice. Since the sugar is the exfoliate, I wonder if it can be replaced with another substance? Are there additional benefits to the sugar?

None that I'm aware of. I think it's neither beneficial nor detrimental to your skin.

Table salt is a good replacement. Sugar works fine, too, though. I suppose the replacement could be more or less anything with a crystalline structure that isn't toxic, but I'm most familiar with recipes containing either sugar or salt.