Pour gelatin into the bowl of your mixer and add ¾ cup of water, allow to soften.
In a small sauce pan, stir together 2 cup sugar and ½ cup water, bring to boil and cook until it registers 240ºF with a candy thermometer.
Remove from heat and stir into gelatin mixture. Stir in the salt and mix on high with the whisk attachment for 5 minutes. The mixture should then be cool and look like marshmallow fluff. Add the vanilla extract and mix and additional 5 minutes on high.
Line a 9×13 baking dish with plastic wrap. Oil the plastic, then pour marshmallow into pan and smooth. Allow to sit at room temperature for at least 4 hours. Cut into desired shapes using scissors, a knife, or a cookie cutter. Dust with powdered sugar and store in an airtight container.
** For best results do not attempt to make marshmallows on a humid day.