A method for manufacturing a protective layer for protecting skin and tissues in a vicinity of the skin includes the steps of: forming a mixture comprising approximately 15% of dimethyl-vinyl-terminated polydimethylsiloxane with a viscosity greater than 20,000 mPa·s, approximately 25% of dimethyl-vinyl-terminated polydimethylsiloxane with a viscosity between 200 and 20,000 mPa·s, approximately 45% of trimethyl-terminated polydimethylsiloxane, approximately 12% of trimethylsiloxy-treated pyrogenic silica, and approximately 3% of dimethyl-hydrogen-terminated co-polydimethylsiloxane-polymethyl-hydrogen-siloxane； polymerizing at least partially the mixture to obtain a polymer gel； and forming the protective layer using the polymer gel. The polymer gel has, at a temperature of 35° C. and when a shearing rate varies between 0 and 100 rad/s, a shear storage modulus or elastic component varying from 11,000 to 20,000 Pa, a shear loss modulus or viscous component varying from 700 to 8,000 Pa, and a Tan Delta varying from 0.06 to 0.38.
