The invention discloses skin conditioning cream and a method. The skin conditioning cream is prepared from the following substances: water, glyceryl stearate, a myrrh extract, melaleuca alternifolia leaf oil, lavender oil, octadecanol, a pelargonium graveolens extract, eucalyptus globulus leaf oil, rosemary oil, tocopherol, hydrogenated jojoba oil, origanum oil, thyme oil, cedar oil, balm oil, lauryl sodium sulfate and ethylparaben. The method for preparing the skin conditioning cream comprises the following steps: respectively heating a first component and a second component to 80 DEG C, adding the second component into the first component, continuously stirring, adding a third component when the mixture is cooled to 30 DEG C, and fully stirring, thereby obtaining the product. The skin conditioning cream disclosed by the invention mainly takes pure natural plant components as a formula, deeply repairs the foot skin problems, does not peel or cause allergy, is safe and does not have any side effect, and has the effects of sterilizing, relieving itching, cleaning skin, removing foot sweat and removing odor.