Zest lemon and place lemon zest into a small glass bowl. Cut lemon in half with a knife and squeeze juice into bowl with the lemon zest. Remove any seeds from the juice with a spoon and discard.
Add coconut oil and stir together until smooth and any lumps of coconut oil have been dissolved. Add soap and stir until smooth.
Add 1 cup of sugar and stir until well-combined. If a more grainy sugar scrub is desired, add more sugar.
Pour sugar scrub into gift container and affix printed gift label.