Sea Salt Caramel Marshmallows

For Salted Caramel: Stir together sugar and water in a small saucepan over medium high heat. Continue to stir until sugar is dissolved and mixture comes to a boil. Then gently swirl pan until caramel reaches light amber color.

Remove from heat and carefully whisk in cream. (mixture will bubble) Stir in butter and salt and transfer caramel to a medium bowl to let cool.

For Marshmallows: Prepare an 8 or 9-inch square baking pan by oiling or spraying with nonstick spray and coating bottom and sides lightly with powdered sugar.

Combine gelatin and water in medium bowl and let dissolve.

Meanwhile combine sugar, water, and corn syrup in saucepan and cook over medium heat until syrup comes to a boil and reaches 240 degrees F on a candy thermometer, or \"soft ball\" stage. Remove from heat and carefully stir syrup into gelatin mixture.

Whip egg whites on high speed of an electric mixer fitted with a whisk attachment just until they reach stiff peak consistency. Add syrup mixture and continue whipping until very thick and glossy.

Fold vanilla and cooled salted caramel sauce into marshmallow mixture. (For plain marshmallows, omit the salted caramel sauce).

Pour the mixture into the prepared baking pan, smooth with a lightly greased spatula, and dust top with more powdered sugar. Let chill for 3 hours or more, until firm.

Invert pan onto work surface and cut into one inch squares with a sharp knife or pizza cutter. If necessary, toss with more powdered sugar to prevent sticking.

Serve with chocolate fondue or over hot cocoa. Can be kept in an airtight container for up to one week.