A water-releasing cosmetic composition in the form of an emulsion and process for preparing the cosmetic composition are provided. The cosmetic composition includes an aqueous phase and an oil phase. The aqueous phase includes a hydrating agent at a concentration, by weight, of about 1% to about 50%. The oil phase includes a silicone polymer, an emulsifying crosslinked siloxane elastomer, a hydrophobic silica and a co-emulsifier. The emulsifying crosslinked siloxane elastomer is at a concentration, by weight, of about 3%-20%, based upon weight of the composition. The hydrophobic silica is at a concentration, by weight, of about 0.1%-5%, based upon weight of the composition. The co-emulsifier is at a concentration, by weight, of about 0.01%-1%, based upon weight of the composition. The cosmetic composition converts from an emulsion to a plurality of droplets upon rubbing.
