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 10% to about 50%, based upon weight of the composition. The oil phase includes dimethicone at concentration, by weight of about 1% to about 25%, based upon weight of the composition. The oil phase include an emulsifying crosslinked siloxane elastomer at a concentration, by weight, of about 0.5% to about 7%, based upon weight of the composition. The cosmetic composition has a phase ratio of the aqueous phase to the oil phase of about 3.0 to about 12.0. The cosmetic composition converts from an emulsion to a plurality of droplets upon rubbing.
