Melt the tallow in a double boiler over low heat.
Remove the bowl from the heat and add your chosen oil in a ratio of 1:4 (i.e. ¼ cup of oil and 1 c of rendered tallow) and mix them well with a spoon.
Add a few drops of your favorite essential oils (see dilution recommendations below).
Pour this mixture into a container of your choice.
For a whipped tallow balm, let the mixture solidify either at room temperature or in the refrigerator. If you are doing the latter, keep a close eye on it so it doesn’t become too hard.
Using your handheld mixer with the whisk attachment, beat this mixture until fluffy.
Add essential oils if you like and whisk them in at a slow speed.
Transfer the tallow balm to a container of your choice.