Water-based liquid form. Infused with skin-soothing ingredients like eucalyptus, peppermint and aloe. A toner's job is meant to gently refresh your skin without stripping it of its natural moisture. Meaning toner won't irritate sensitive skin or cause excessive dryness. Toner also prepares the skin to drink up your post-cleansing moisturizer and any other skin treatments that you may apply.