Add the gelatin sheets with the 113g cold water and stir. Let sit for 5 minutes.
In a small saucepan combine the sugar with 85g of water. Bring to a boil and stir until the sugar is dissolved.
Once the sugar is dissolved, stop stirring and reduce the heat to medium. Bring to a temperature of 238°F/ 114°C on a candy thermometer.
Carefully stir the hot syrup into the other bowl of bloomed gelatin and stir. Keep stirring to cool the mixture slightly (about 2 minutes).
Using the whisk attachment with your electric mixer, whip the mixture on medium-high speed (8-10 minutes).
Once the marshmallow can hold its shape after being lifted, it's ready to go.Optional: stir in the vanilla extract now.
Put the mixture in a pastry bag and cut the tip.
Cover a sheet tray with icing sugar.Pipe the ghosts holding the piping bag straight down. Pipe upwards, then a quick pause, then pipe upwards, then a quick pause and pipe again upwards until you have a ghost shape.
Use a spoon to dip into the sides of the ghosts and make arms.
Let chill in the fridge for at least 2 hours.
Melt a small piece of chocolate quickly in the microwave (about 10 seconds). Dip a toothpick into the chocolate to make a face for the ghosts.
The ghosts are now ready to eat. Store them in large sealed containers with a dusting of icing sugar to prevent them from sticking.Happy Halloween!
Notes
Once the marshmallow is in the piping bag it must be piped right away otherwise it will set in the bag. The marshmallow ghosts will continue to set while in the fridge for up to 24 hours. After that, the gelatin will not set any further.