Using a stand mixer with the whip attachment, mix egg whites, cream of tartar and salt. Mix on medium speed until well combined and eggs start to get very foamy.
Slowly add in one cup (or half cup if making a half recipe) of sugar one teaspoon at a time. Pour it in the side of the bowl while the mixer is still on.
Turn the mixer speed up to high and mix until the egg whites start to form peaks.
Mix in vanilla extract.
In a saucepan, combine 1 cup of sugar (or ½ cup if making ½ recipe) with ⅔ cups of water (or ⅓ cup if making half a recipe). Cook sugar water mixture on medium until it reaches a rapid boil, stirring constantly. If you have a candy thermometer, cook until the mixture reaches the “soft ball” stage or approximately 112 degrees Celsius or 234 degrees Fahrenheit.
Use CAUTION with this step. Turn mixer to low speed and very carefully pour the hot sugar mixture into the egg mixture. Do so by very slowly pouring the sugar mixture into the side of the mixing bowl. DO NOT pour on top as the hot sugar may splash back at you.
Turn mixer on high and continue to whip until marshmallow fluff has stiff peaks. If you are using as a frosting, whip less than you would if you are using as a stiffer marshmallow fluff.