The synergistic effect of oil viscosity and oil droplet size on the deposition profile of oil on cotton fabric was studied using polydimethylsiloxane (PDMS) as a model oil-in-water emulsion system. Under the same preparation conditions, low viscosity PDMS produced emulsions containing small droplets, which resulted in a uniform surface deposition profile, whilst high viscosity PDMS resulted in a localised deposition profile. Interfacial phenomena such as wicking and penetration of PDMS into cotton fabrics were found to be viscosity-dependent, which agrees with the surface deposition data. Both mechanical characterisation (friction, compression, stiffness) and consumer evaluation confirm that the fabrics treated by the emulsion containing low viscosity PDMS were preferred, suggesting that a homogeneous surface deposition and an excellent penetration profile of PDMS are critical for maximising tactile sensorial benefits, which could be accomplished by optimising the emulsion formulation to contain oil of low viscosity and small PDMS droplets.