In a heavy bottom saucepan over medium heat, stir together the sugar, corn syrup and water until the sugar has dissolved. Add a candy thermometer and allow the mixture to come up to 260°F WITHOUT STIRRING.
In a separate and clean, dry bowl, whisk the egg whites with an electric hand mixer or in a stand mixer with the whisk attachment until they are frothy and stiff peaks form.
Switch the attachment on your hand mixter to the beaters or stand mixer to the paddle attachment. Continue to mix the egg whites while pouring in the sugar syrup in a thin and consistent stream. This works best by transferring the mixture to a glass measuring cup with a pouring spout.
Continue to mix for an additional 5-7 minutes or until the mixture is thick and slightly dull. Do not overmix, it can become too thick.
Test the mixture by spooning a small dollop onto parchment paper, if it holds its shape, it is ready. If it starts to melt, it needs more time. SEE NOTES.
When ready, fold in the vanilla and salt, then the chopped nuts, if using.
Using two spoons lightly coated in cooking spray, drop approximately tablespoon size amounts onto a parchment paper lined baking sheet. You will make about 30-40 mounds.
Let the candy set at room temperature for up to 12 hours before storing in an airtight container.
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Notes
If the mixture does not hold or set, bring it back to the mixing bowl and fold in 1-3 tablespoons of powdered sugar until it does hold its shape.