Mix egg whites and cream of tartar in a medium mixing bowl until foamed over. Set aside.
In a medium saucepan, add water, sugar, and corn starch and cook over medium-low heat. Stir to dissolve sugar and then don't stir again. Heat mixture to 240°F or soft ball on a candy thermometer. Remove from heat.
Mix the foamed egg whites again, this time on medium until they form soft peaks.
Change the speed to high and slowly drizzle the hot syrup in.
After syrup is added, mix the fluff until it's cool, firm, and glossy. After 5 minutes of mixing, mix in the vanilla extract.
Notes
Make sure to use a candy thermometer for measuring the temperature correctly.