Place 3 ounces of cold water in the bowl of a stand mixer. Sprinkle on the gelatin and let it bloom and soften for 5-6 minutes.
In a saucepan, combine the sugar, ⅓ cup corn syrup, and 4 ounces water. Heat it to 230°F.
While it’s heating, add the remaining ⅓ cup corn syrup to the bloomed gelatin.
Now pour the heated sugar mixture into the stand mixer bowl and whisk for 10-15 minutes on medium until the mixture has thickened and lightened, like marshmallow cream.
While whipping the marshmallow cream, spray a sheet pan with nonstick cooking spray and dust generously with powdered sugar and cornstarch.
Once the marshmallow mixture is ready, spoon it into the prepared pan. Wet your hands with water and smooth the surface, patting the mixture down until it evenly covers the baking sheet.
Leave it uncovered and let it set for at least one hour at room temperature.
Remove the marshmallow slab from the pan and flip it onto a powdered sugar-covered cutting board.
Using a ghost-shaped cookie cutter, cut the marshmallow slab into squares. Toss the shaped marshmallow in additional powdered sugar and cornstarch.
Use an edible pen to make the face.