Combine water, sugar and corn syrup in a medium sized pan, then stir gently. Insert a candy thermometer and set for 240°F and heat over medium high temperature.
Meanwhile, place the egg whites and cream tartar in the bowl then beat using a mixer for about 3-4 minutes
Remove the sugar syrup mix from the heat then pour the syrup into the beaten egg whites. Whip the mixture until begin to fluff up for about 7-8 minutes then add bourbon vanilla and whip for another 1 minute
Place the spread into an airtight jar then store in a fridge until ready to use.
You can rewhip if the mixture becomes flat
Add a teaspoon of marshmallow fluff into one side of cookies then place another cookie on top