Abstract: The present invention relates to a cosmetic composition comprising:—a silicone system composed by at least one light silicone present in an amount ranging from 0.25% to 6.00% by weight, and one heavy silicone present in an amount ranging from 0.25% to 4.00% by weight, and—an emollient system composed by at least one component selected from cupuacu butter, murumuru butter and Shea butter in an amount ranging from 1.0% to 5.0% by weight,—a cosmetically acceptable carrier, all the amounts based on the total weight of the cosmetic composition. This multifunctional cosmetic composition has a rapid absorption, differentiated properties of softness and smoothness, intensive and prolonged moisturizing when applied to the skin and can be applied to the skin before, during and after the bath. Further, the present invention relates to a process for preparing said cosmetic composition and to a cosmetic product comprising said composition.