Spray a 9×13-inch pan lightly spray with non-stick cooking spray, then dust with powdered sugar.

In the bowl of an electric mixer fitted with a whisk attachment, sprinkle gelatin over 1/2 cup cold water to soften, let sit about 10 min.

Meanwhile, combine the sugar, corn syrup, salt  and 1/4 cup water in a saucepan, cook over medium heat until the sugar dissolves. Raise the heat to high and cook until the mixture reaches 240 degrees on a candy thermometer.

With the mixer on low speed slowly pour the hot sugar syrup onto the dissolved gelatin mixture. Then turn the mixer on high speed until the mixture is light and fluffy.  This could take between 8-12minutes, once mixture is fluffy, add vanilla, and beat to incorporate.

Spray a rubber spatula with cooking spray and scrape the marshmallow fluff mixture into the prepared pan.

Cover the pan with a piece of plastic wrap that has been sprayed with cooking spray and softly press onto the top of the marshmallow mixture. Let the mixture cool on the counter to set for a few hours or over night.

When you are ready to cut the marshmallows, lightly dust the counter with powdered sugar and tip the marshmallows out of the pan, then dust the top with powdered sugar.

Cut into pieces using a knife or scissors then dredge in powdered sugar.

I recommend NOT dredging in the powdered sugar if you are dipping them in chocolate. If you are eating them plain dredging them in the powdered sugar mixture will keep them from sticking together.

Melt chocolate, milk chocolate or dark chocolate, your preference in the top of a double boiler. Or use the microwave-safe bowl to melt your chocolate. Follow the instructions on your chocolate or melting wafers so that you do not burn the chocolate.

Carefully drop one marshmallow at a time into the melted chocolate. Using a fork lift the marshmallow out of the chocolate, shake to remove some of the excess chocolate and place on a Silphat baking liner or a piece of parchment paper.

Continue until all of your marshmallows are covered or dipped. Let the chocolate harden and enjoy.