Marshmallow Fluff From Scratch

For the sugar syrup:
Place sugar and water into a medium/small saucepan with tall sides. Do not stir. Heat over medium heat until sugar registers 240ºF (soft ball stage) on a candy thermometer.

For the egg white mixture:
Place egg whites, sea salt and vanilla in a mixer fitted with a whisk attachment. Whip on medium-high until soft peaks form. Slowly add sugar while beating on medium-high. Beat until medium peaks form. Reduce speed to medium and slowly add hot sugar syrup to the egg white mixture while beating. Continue beating egg white/sugar mixture until stiff peaks form. Reduce speed to low and beat until mixture is cool enough to handle.

Tips:
Keep a bowl full of cold water handy in case any sugar mixture gets on the skin.
Soak the dirty bowl in hot water to loosen any sugar.