|Water||2 Tablespoon, hot|
|Sugar||1 Cup (16 tbs)|
|Milk||1⁄3 Cup (5.33 tbs)|
1. Cut the marshmallows with scissors into small pieces and place in the upper part of a double boiler. Melt over boiling water, add the hot water and cook until smooth, stirring constantly.
2. Combine the sugar and milk in a saucepan and cook slowly to the boiling point, without stirring. Then boil gently 6 minutes.
3. Slowly add to the marshmallow mixture, stirring constantly.
4. Remove from the heat and beat until cool enough to spread. Beat in the vanilla. Enough for 2 layers, or 24 cupcakes or 1 cake roll.