The present invention relates to a cosmetic tissue comprising microemulsion particles, and to a production method for same and method of using same. The present invention provides a cosmetic tissue to which is securely attached a dried composition comprising microemulsion particles of no more than 5,000 nm. Also, the present invention provides a production method for cosmetic tissue comprising: a first step of obtaining a composition comprising microemulsion particles of no more than 5,000 nm; a second step of coating the composition onto a tissue substrate; and a third step of drying the composition, and the present invention provides a method of using same. According to the present invention, after the skin has been cleaned, removal of the remaining water fraction and coating of a dermatological beauty composition are carried out in one go, thereby allowing easy-to-use and effective cosmetic enhancement to the skin.