a candy thermometer, a 3- to 6-inch elephant-shaped cookie cutter
Line a 9-by-13-inch baking dish with parchment paper and lightly brush all over with oil.
Put the bourbon and 1/2 cup cold water in the bowl of a stand mixer fitted with a whisk attachment. Sprinkle the gelatin evenly on top and then stir briefly to moisten it all.
Combine the granulated sugar, corn syrup and salt in a medium saucepan with 1/4 cup water. Bring to a simmer over medium-high heat while stirring, then stop stirring and continue to boil until the mixture reaches 240 degrees F on a candy thermometer (soft-ball stage). Remove from the heat and let the bubbling subside.
Turn the mixer to low and slowly add the hot syrup so that it pours down the side of the bowl into the gelatin mixture. When all of the syrup has been added, gradually increase the speed to high and beat until stiff, about 12 minutes. Beat in the vanilla.
Spray a rubber spatula with cooking spray and scrape the marshmallow mixture into the prepared baking dish with the spatula. Use oiled fingers to smooth the marshmallow into the dish. Let it air dry for at least 6 hours and preferably overnight.
Combine the confectioners' sugar and rice flour in a small bowl. Turn the marshmallow out onto a surface coated with some of the confectioners' sugar mixture. Spray a 3- to 6-inch elephant-shaped cookie cutter with nonstick spray on both sides. Cut out an elephant from the marshmallow and gently toss in the bowl with the remaining confectioners' sugar mixture, coating all of the cut edges. Re-spray the cutter before cutting out each elephant and coat each thoroughly in the mixture.
Pack or bag the marshmallows with a little extra confectioners' sugar.