1. Pour 1/2 cup of water into the mixing bowl of a stand mixer; add the powdered gelatin and let proof for at least 15 minutes.
2. In a large sauce pot, combine the sugar, corn syrup, separate 1/2 cup of water, and a pinch of salt over high heat. As the sugar melts, bring to a 240-degree boil; boil at that temperature for 8 minutes.
3. After 8 minutes of boiling and at least 15 minutes of proofing, slowly pour the hot liquid over the proofed gelatin in the mixing bowl. Use the whisk attachment of the stand mixer to whisk together the combination for 15 minutes, or until the marshmallows are opaque and have reached stiff white peaks.
4. After 15 minutes, whisk in the vanilla and the beer; let whip until it thickens again.
5. Next, use a nonstick cooking spray to grease a baking dish on all sides. Sprinkle half the pretzels into the dish and pour in the marshmallow mixture. Then, smooth with the back of your spoon and sprinkle with the remaining pretzels. Let sit for a couple hours until firm.
6. Right before you cut the marshmallows, then, dust the top with powdered sugar. Cut the marshmallows into your favorite shapes and dust all exposed sides with extra powdered sugar to make sure they don’t all stick together. Enjoy!