Here are some of the characteristics. There is some personal choice involved as to if it is an advantage or disadvantage. NaOH: Usually Cheaper than KOH You use less NaOH as the base is 5G/liter+ titration. The glycerine will solidify Makes solid soap. Works better with GL waterless wash.
KOH: Usually a little more expensive You use a little more The glycerine stays liquid Makes liquid soap Is more forgiving than NaOH and works better with higher titrating oil. DD