PURPOSE: A powder cosmetic composition and a method for manufacturing the same are provided to improve product quality using a plurality of water soluble complex gelling agents. CONSTITUTION: A powder cosmetic composition contains an S/W(silicon in water) emulsion solution and a powder mixture. The S/W solution contains 0.01-5.0 wt% of a water soluble complex gelling agent, 0.01-10.0 wt% of silicon oil, 0.1-1.0 wt% of a surfactant, and remaining amount of water. The powder cosmetic composition contains 20-50 wt% of the S/W emulsion solution and 50-80 wt% of a powder. The powder cosmetic composition contains 0.65-2.0 g/cm*s. A method for preparing the powder cosmetic composition comprises: a step of mixing the water soluble complex gelling agent, the silicon oil, the surfactant, and water and preparing an S/W emulsion solution； a step of preparing a powder mixture； and a step of mixing the S/W emulsion solution and the powder mixture.파우더 화장 조성물 및 그 제조 방법이 제공된다. 본 발명의 일 실시예에 따른 파우더 화장 조성물은, S/W(silicone in water) 에멀젼 수용액과, 파우더 혼합제를 포함하되, 상기 S/W(silicone in water) 에멀젼 수용액은, 0.01 내지 5.0중량%의 수용성 복합 겔화제와, 0.01 내지 10.0중량%의 실리콘 오일과, 0.1 내지 1.0중량%의 계면활성제와, 잔량의 물을 포함한다.
