Negative Commandment #145
Sefer Ha’mitzvos Ha’Katzar (The concise book of mitzvos)
By the Chofetz Chaim
This book lists the Torah mitzvos that can be observed today
Second Section – the Negative Commandments
145. It is a negative commandment "do not make oil like the anointing oil"
As it states in Shemos (Exodus) 30:32, "according to its formula, you shall not make anything like it." This means that one should not make anything like the anointing oil that the Torah writes about. If a person transgresses this with intent, he receives spiritual excommunication. If done without intent, he is required to bring a sin offering. This law only applies if he makes it specifically to use for anointing, but if it is made for learning purposes, then he is not penalized.
This applies in all places and at all times, for men and for women.