A paper towel includes: (a) a cellulosic towel web; and (b) a lotion emulsion disposed on the towel web. The lotion emulsion is substantially liquid at room temperature and includes a polar emollient and a non-polar emollient as well as a surfactant composition comprising a nonionic surfactant; wherein the emollients and surfactant composition are selected such that the lotion emulsion is immobilized on the towel web in a semi-solid or solid state and the lotion emulsion is capable of forming an aqueous gel upon contact with water. Preferably, the lotion emulsion is a waterless micro-emulsion which is also capable of forming an aqueous micro-emulsion with water.