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RECIPE TIP:  Use of a stand mixer is recommended.

Ingredients

1 cup cold water, divided
3 envelopes (1/4 ounce each) unflavored gelatin
2 cups sugar
2/3 cup light corn syrup
1/4 teaspoon salt
2 teaspoons LorAnn Madagascar Pure Vanilla Extract
OR
1/4 teaspoon LorAnn Super-Strength Flavoring, any flavor
Food Coloring, optional
1 cup confectioner's (powdered) sugar

Directions

1. Line a 13x9x2-inch pan with foil and coat lightly with nonstick spray. 
2. Pour 1/2 cup cold water into a large, non-plastic bowl (best to use a heavy duty mixer fitted with the whisk attachment). 
3. Sprinkle gelatin over water and let stand until gelatin softens and absorbs water, at least 15 minutes. 
4. Combine 2 cups sugar, corn syrup, salt, and remaining 1/2 cup cold water in heavy medium saucepan. Stir over medium low heat until sugar dissolves, brushing down sides of pan with a wet pastry brush to wash away any undissolved sugar crystals. 
5. Attach candy thermometer to side of pan (thermometer should not touch the bottom of the pan). Increase heat to medium high and bring syrup to a boil. Boil, without stirring until syrup reaches 240°F. 
6. With an electric mixer* running at low speed, slowly pour hot syrup into gelatin mixture in a thin stream down side of bowl, being very careful not to splash (syrup is hot). 
7. Add food coloring, if using. 
8. Gradually increase speed to high and beat until very thick and stiff, about 15–20 minutes. 
9. Add vanilla or super-strength flavoring (if using) and beat to blend, about 30 seconds more. 
10. Scrape marshmallow mixture into prepared pan. Smooth top with a wet spatula. 
11. Let stand uncovered at room temperature until firm, about 4 hours. 
12. Sift generous amount of powdered sugar onto a work surface. Turn marshmallow slab out onto sugar; peel off foil. Sift more sugar over marshmallow slab. 
13. Coat large sharp knife (or cookie cutters) with cooking spray. 
14. Cut marshmallows into squares or other shapes. 
15. Toss each in remaining powdered sugar to coat. 
16. Transfer to rack, shaking off excess. 

To store: Layer between sheets of parchment paper and store in an airtight container at room temperature for up to two weeks.

• Variations: Dip tops of cut marshmallows in melted dark or milk chocolate candy melts. 
• Place marshmallows on the end of a sucker stick for "marshmallow pops." 
• Cut into holiday shapes for special Halloween, Christmas or Easter treats 
• Top hot cocoa with peppermint-flavored marshmallows.