Add water and gelatin to a bowl. Add sugar and water to a large pot and bring to stove.
Heat sugar & water to 240 degrees F. Turn off heat & mix in gelatin. Whisk on high until silky.
Add food coloring to sugar and mix. Pour marshmallow into sugar lined pan. Cover with more sugar.
Pipe more marshmallow on top to form the head and cover with more sugar. Use cocoa for eyes.