1. Combine 1/2 cup water, salt and gelatin in large bowl of a stand mixer. Stir and set aside.
2. Combine remaining 1/2 cup water, sugar and corn syrup in a large saucepan over medium heat. Bring to a boil, stirring frequently. Using a candy thermometer, cook until mixture reaches 240°F or soft ball stage.
3. Gradually pour the hot syrup over the gelatin mixture with the mixer on low. Turn the mixer on its highest speed and beat for 8 minutes. Add vanilla and beat an additional 2 minutes. The mixing bowl will get very full. The marshmallows will become very thick, white and shiny. Spread mixture onto greased baking sheet with sides.
4. Let marshmallows cool at least 4 hours or overnight. Combine powdered sugar and corn starch in a shallow pan. Cut the marshmallows into bite-size pieces with a sharp knife or scissors, dropping one at a time into the powdered sugar. Toss to coat well. Store marshmallows in an airtight container in a cool place. Best used within 1 month.
5. For spooky shapes, grease a small ghost or other Halloween cookie cutter. Press straight down through marshmallow. Remove marshmallow and lightly dust with the powdered sugar corn starch mixture.

TIP: Homemade Marshmallows make a lovely gift with homemade cocoa mix.

VARIATIONS:

1. Mint Marshmallows: Add a few drops of green food coloring and 1/4 teaspoon mint extract with the vanilla.
2. Chocolate Chip Marshmallows: Coarsely chop 8 ounces of dark chocolate and fold into marshmallows just before spreading on baking sheet to cool.
3. Cinnamon Marshmallows: Add 1/4 to 1/2 teaspoon Ground Saigon Cinnamon to the mixture while beating.