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!