Patent No. US 7,404,966 B2 Procter & Gamble has patented a method for removing transfer resistant makeup. It entails applying a safe and effective amount of a makeup-removing composition that contains 0.1-30% of a non-spherical crosslinked siloxane elastomer having a particle size of from above 10-200 microns; 10-80% of a solvent suitable for topical application to the skin having a solubility parameter of less than or equal to about 9 (cal./cm3)1/2; from 0-90% water and; and an emulsifi...