Melt Marshmallows over an open flame, or broil in the oven until golden brown.
Combine Sugar and 1 Cup of Water in a saucepan. Bring to a boil and simmer over medium heat until the Sugar is disolved.
Reduce the heat to low and add the Toasted Marshmallows. Cook and Stir continuously until it bubbles along the edges and Marshamallows are completely disovled.
Strain the mixture thru a fine-mesh strainer and whisk in Vanilla and Salt.
Cool Completely. Store in air-tight container in refrigerator for up to 1 month.