Jim says the icing tastes marshmallow fluff, which he loves, so I take this as a compliment.

Servings: Icing for 12 cupcakes ^[1]

Fresh
2 egg whites

Pantry
1-1/2 cups granulated sugar
1-1/2 tsp. light corn syrup
1-1/2 tsp. vanilla extract
1/8 tsp. salt
2-1/3 cups water, divided

Combine ingredients
In the top of a double boiler, combine the egg whites, sugar, corn syrup, salt, and remaining 1/3 cup water, and beat with a whisk until well incorporated.

Cook the egg whites
Bring 2 cups of water to a boil in the bottom of double-boiler, lower to simmer. Place the top of the double boiler over the top of simmering water. Stir continuously with a whisk for seven minutes, until soft peaks form.

Beat icing
Remove top bowl from the double boiler, add vanilla extract, and beat with an electric mixer for one to two minutes until icing is thick and shiny.

Serve
Frost cupcakes ^[1] or cake as desired.