Babassu Oil is cold pressed from the kernels of the babassu palm trees seeds, which grows in the Amazon.
Like coconut oil it can be used as a large percentage of the fats at the start of the soap making process.
*update - You may notice many people using more than the recommended 30% and super fatting the soap up to 20% to prevent drying for some soap recipes. As with most soap making ingredients, you will have to experiment to see what works best for your skin type.
The chart below shows the approximate percentages of fatty acids present in Babassu Oil. As you can see, the first four acids will lend your soap an incredible amount of hardness as well as a full and stable lather that is very cleansing. The remaining acid present will lend the soap very little in the way of conditioning due to the extremely low percentage of oleic.
This information is provided for reference use only and is not meant to substitute the advice of a licensed health care professional.