Sift powdered sugar and cornstarch into a bowl. Lightly grease an

8 x 8 square baking pan and sprinkle 1 tablespoon of the sugar/starch

mixture in it. Coat sides and bottom. Leave all excess in the

pan. Sprinkle gelatin into the water in a small saucepan and let

it soak for 5 minutes. Add the granulated sugar and stir over

moderately low heat until the gelatin and sugar dissolves. In the

large bowl of an electric mixer, combine the gelatin mixture, corn

syrup, salt and vanilla and beat for 15 minutes on high speed,

until peaks form. Spread the fluffy mixture into the prepared pan

and smooth the top. Leave for 2 hours or until set.

With a wet knife, cut the marshmallow mixture into quarters and

loosen around the edges. Sprinkle the remaining cornstarch/sugar

mixture on a baking sheet and invert the marshmallow blocks onto

it. Cut each quarter into 9 pieces and roll in the starch and

sugar. Place marshmallows on a cake rack covered with paper towels

and let them stand overnight to dry the surface slightly. Store

airtight; marshmallows will keep for a month.