Smegma (Greek smēgma, “soap”) is a combination of exfoliated (shed) epithelial cells, transudated skin oils, and moisture. It occurs in both female and male mammalian genitalia. Butter is a dairy product made by churning fresh or fermented cream or milk, to separate the butterfat from the buttermilk. It is generally used as a spread and a condiment, as well as in cooking, such as baking, sauce making, and pan frying. Butter consists of butterfat, milk proteins and water. Hence Smegma Butter is a combination of Smegma and Butter.