Lightly spray an 8X8 or 9X9 nonstick pan with oil spray. Set aside.

In the bottom of your mixer bowl, whisk together the gelatin, maple bourbon, water and 1 teaspoon maple extract. Place back in the mixer and attach the whip. Leave to set while you prepare the syrup.

Stir together the sugar, maple syrup, corn syrup and salt in a heavy, medium-large, non-reactive sauce pan (I used a 2 qt All Clad). Place over high heat with a candy thermometer attached to the side of the pan and submerged in the syrup. Do not stir again. Boil until the thermometer reads 248 F.

When it reaches 248 F, slowly pour it into the mixer bowl with the whisk attachment running on low speed. I like to rest the pot on the side of the metal bowl and let it slowly drizzle down the sides of the bowl. Be very careful because the syrup is hot and sugar burns are particularly bad.

Increase the speed to medium and beat for 5 minutes. Be wary of splattering. Increase to medium high speed and beat an additional 3 minutes. Reduce the speed to add additional 1 teaspoon maple extract and then increase to the highest speed. If the weather is quite dry beat for 2 more minutes. If it is average, beat for 3 minutes. If you are at all concerned about damp, beat for 4 minutes. Take a good sniff while it is beating--the maple should be prominent. If it is not strong enough for you add a few more drops of maple extract.

While the fluff is beating, whisk together the corn or potato starch and powdered sugar. Set aside.

When the fluff is ready, quickly scrape it into the prepared pan. Using a silicone spatula dredged in the powdered sugar mixture, spread the fluff evenly into the pan.

Sift a tablespoon or two of the prepared coating (powdered sugar and starch) over the fluff in the pan. Set aside for 6 hours (or up to overnight) in a cool, dry place. Reserve the remaining coating mix.

When you are ready to slice the marshmallows, sift some of the coating mixture over a cutting board. Using a skinny silicone spatula, loosen the marshmallow cake from the sides of the pan.

Pop the marshmallow cake out and onto the prepared cutting board. Using a large chef's knife dredged in the coating mixture, slice the marshmallows into whatever sized rectangles you desire. Use a firm up and down motion--do not saw.

Dredge each individual marshmallow thoroughly in the coating mixture. Store in single layers in a mostly sealed container–crack one corner to allow for some air flow. Marshmallows are best for eating out of hand fresh, but these will be great in coffee or hot chocolate for a few weeks.