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The best formula I've ever seen is a clear sunscreen .
The formulator adds a large amount of glycerin to the water phase of the emulsion, so that the refractive index of the water phase becomes the same as that of the oil, so that the emulsion becomes transparent. However, the high amount of glycerin makes the formula sticky and horrible. Formulators add silicone elastomers to the water phase, instantly transforming the formula into a velvety soft skin feel.