Yield: About 3 dozen, depending on size

Confectioner’s sugar for sprinkling
1 tablespoon unflavored gelatin (from 2 packets, but measure it)
1/4 cup cold water
1 cup granulated sugars
1/2 cup light corn syrup
Pinch of salt
2 tablespoons pure vanilla extract

Heavily dust a 9-inch square pan with confectioner’s sugar and set aside (an 8-inch pan will also work, for thicker marshmallows). Sprinkle gelatin over water in the bowl of an electric mixer, preferably a stand mixer fitted with the whisk beater. Let stand while you prepare the sugar.
In a small saucepan, gently stir together sugar, corn syrup and salt. Bring to a boil over moderate heat without stirring. Until it comes to a boil, periodically wash off sugar crystals from the sides of the pan, brushing the sides with a wet pastry brush. Then clip candy thermometer onto pan and cook syrup without stirring. Watch the thermometer; as soon as it reaches 248 degrees (firm-ball stage), remove it from heat.
With mixer on low speed, very slowly pour the syrup into the gelatin (try to pour it close to the side of the bowl, not onto the whisk). Raise speed to high and beat 1 minutes, then add vanilla. Continue beating until very thick, white, and about tripled in volume (about 5 minutes with a stand mixer, 8 to 10 with a handheld one).
Pour marshmallow into prepared pan and dust top with confectioner’s sugar. Wet your fingers, then gently pat marshmallow down into an even layer. Dust with more confectioner’s sugar and let stand, uncovered, for about a day (or overnight) until firm. To cut, use a thin-bladed knife that’s been run under hot water. Roll marshmallows in a little more confectioner’s sugar to coat the sides; store in an airtight container with layers separated by parchment or waxed paper.

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