This is from Cooking Live on the Food TV Network.  I thought it might be
useful to someone as it is dairy free.

                     FLUFFY MARSHMALLOW CREAM

                     Recipe courtesy Wayne Harley Brachman

                     6 tablespoons water
                     1 1/4 cups light corn syrup
                     3/4 cup plus 1 tablespoon sugar
                     4 large egg whites
                     Pinch salt
                     Pinch cream of tartar
                     2 tablespoons vanilla extract

                     In a small saucepan fitted with a candy
thermometer, bring the water,
                     corn syrup and 3/4 cup sugar to 246 degrees.

                     In the meantime, in a completely clean, dry mixing
bowl, with and
                     electric mixer, whisk the egg whites, salt and
cream of tartar until
                     creamy and foamy, about 2 minutes. Still whisking,
sprinkle in the
                     remaining 1 tablespoon of sugar and continue to
whisk until the whites
                     hold very soft peaks, about 2 minutes. While mixing
on slow speed,
                     carefully drizzle in the hot syrup. Turn the mixer
to high and whisk
                     until thick, fluffy and just warm, about 7 minutes.
Turn the mixer to
                     low and whisk in the vanilla.

                     Yield: 5 cups
                     Prep Time: 5 minutes
                     Cooking Time: 15 minutes