The invention discloses an air cushion BB cream for look beautifying and skin caring. The BB cream comprises diphenylsiloxyphenyl polytrimethylsiloxane, butanediol dioctanoic acid / dicaprate, polydimethylene siloxane, cyclopentasiloxane, cetyl PEG / PPG-10 / 1 polydimethylsiloxane, sorbitan stearin, acrylic acid / stearyl alcohol acrylic acid ester / polydimethylsiloxane methacrylate copolymer, polydimethylsiloxane crosspolymer, trimethylsiloxyphenyl dimethicone, HDI / trimethylol hexyl lactone cross-linked polymer, disteardimonium hectorite, titanium dioxide, tin oxide, synthetic fluorophlogopite, ironoxide, mica, polyhydric alcohols, magnesium sulfate, silica and water balance. According to the BB cream, emulsifier, emollient, stabilizer and film-forming agent are selected, the stability, efficacyand feeling of use of products are fully considered, the best formula component thereof is obtained, and the BB cream has the effects of correcting skin color, isolating ultraviolet rays and nourishing and moisturizing the skin.