I've never made them, but have seen them for sale and received them as gifts. It looks hard at first, but I actually think it may be easy. I'm thinking that if you melt a small amount of clear glycerin, pour a very thin layer into a glass baking pan. While still hot, pour salt over it and press it in (you can color the salt first, and I would think pumice or something could be used too) Then, when making the soap itself, use a little of the salt soap (teared at different sized) into the melted clear gylcerin soap. When harden, get your best paring knife and start carving.. remelt the scraps for the next batch..
Or I could be way off? Sounds possible tho, doesn't it?