One and a half cups of sugar, one-half cup of milk, half-pound marshmallows, four tablespoonfuls of hot water, one teaspoonful of vanilla.

Put sugar and milk in a saucepan, heat slowly to boiling-point without stirring, and boil six minutes. Break marsh-mallows in pieces and melt in double boiler, add hot water, and cook until mixture is smooth, then add hot syrup gradually, stirring constantly. Beat until cool enough to spread, then add vanilla. This may be used for both filling and frosting.