In a small bowl, soak gelatin in 8 tbsp cold water. Set aside.
Combine granulated sugar and 1/2 cup of water in a saucepan. Stir over medium heat until dissolved.
Add gelatin and bring to a boil
Remove from heat, pour into a mixing bowl and allow time to cool.
Add salt and vanilla extract. Beat with an electric mixer until soft and double in volume. About 10-15 minutes.
If you are adding these to your Hot Cocoa French Macarons, do it quickly! I prepared my macarons with chocolate fudge buttercream around the edge of the macaron and then filled the middle with homemade marshmallow cream.
After you are finished piping your French Macarons, spread the rest of the marshmallow fluffy in a prepared greased pan.