Render beef tallow if needed
Strain the melted tallow to remove solids
Let the tallow cool until soft and opaque, not fully hard
Place the tallow in a mixing bowl
Add a small amount of liquid oil if desired for a softer texture
Whip with a hand mixer or stand mixer until light and fluffy
Scrape down the bowl as needed
Continue whipping until the texture is smooth and airy
Transfer to a clean jar or container
Store in a cool, dry place