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For a 2 oz spray: .5oz 120 proof (min) alcohol, 1.44oz distilled water, 0.06ml (about 36 drops) essential oil 1oz 120 proof (min) alcohol, 3 oz distilled water as a base. Then subtract the volume of essential oils to include in the spray from the water volume. For a 3% dilution, that would be 3.6 milliliters (0.12oz) (about 72 drops).
So final formula= 1oz 120 proof alcohol, 2.88 oz distilled water, 3.6 milliliters of essential oil (about 72 drops), for a 4oz spray.