Just to add onto to this a bit. I've worked with lye a bit between soap making and other projects. Some precautions that should be added, keep a bottle of vinegar around as a neutralizing agent in case your get some on yourself or in your work area, add the lye to the water (not the water to the lye) or you'll get to enjoy a volcano of caustic solution all over you and your work area. Rubber gloves, the kind you use for washing dishes are helpful. If any of it splashes, clean it up immediately, it'll ruin the finish on a counter.