This study aims to investigate and compare the differences between Taiwan and Korean cosmetic attractiveness factors. The research processes are mainly divided into three stages. The first stage includes the collection of samples from Taiwan and Korean cosmetic brands as well as research literature on emotions. The second stage aims to carry out in-depth interviews with high-involvement groups adopting the evaluation grid method, to investigate the attractive factors of Taiwan and Korean cosmetics and to establish the evaluation grid diagram of emotional attractive factors. The third stage compares the differences between consumer's attitudes toward Taiwan and Korean powder puffs' attractive factors adopting the difference analysis method. Finally, the result shows that (1) Brand designs are more versatile in terms of cosmetic styles. (2) It is recommended to try more versatile design styles. (3) Different creative product uniqueness attracts consumers. (4) The cosmetic brands launch new products and innovate continually. As a result of the study, it provides references and guidelines for Taiwan designers in designing cosmetic packaging in the future.