
In the bowl of an electric mixer fitted with the whisk attachment, beat the egg whites and cream of tartar on medium speed until soft peaks form, about 2–3 minutes.
Meanwhile, in a small saucepan set over medium-high heat, combine the sugar, corn syrup, water, and salt. Bring the mixture to a boil and continue to cook until a candy thermometer registers 245°F, about 6–8 minutes. Immediately remove from heat.
Turn the mixer to low speed and slowly but continuously add the hot syrup, pouring it between the side of the bowl and the whisk.
Increase speed to medium-high and beat until the mixture becomes very thick, glossy, and marshmallow-like, about 6–7 minutes longer. Add the vanilla extract and beat until combined.
Use immediately or store in an airtight container in the refrigerator for up to 3 weeks.