A cosmetic includes a cosmetic composition of viscosity of 1,000-5,000 centipoise (cps) or 15,000-60,000 cps; and a urethane foam carrier, which is impregnated with the cosmetic composition. The urethane foam has a hardness of 50 to 100 when measured with an Asker hardness tester type F before impregnation and a number of pores per inch (ppi) of greater than or equal to 10 but less than 90 when the cosmetic composition has a viscosity of 1,000-5,000 centipoise (cps). The urethane foam has a hardness of greater than or equal to 1 but less than 50 when measured with an Asker hardness tester type F before impregnation and a number of pores per inch (ppi) of 90 to 200 when the cosmetic composition has a viscosity of 15,000-60,000 cps.