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Using kitchen scissors, cut each marshmallow in half through the middle.
Place the marshmallows, cut side up, on a cookie sheet or tray.
Combine cream, sugar, corn syrup and salt in a DEEP medium saucepan.
Bring mixture to a boil over low heat, stirring constantly.
Remove the pan from the heat when the thermometer reaches 235 degrees (soft ball stage).
Let the pan sit for 3-5 minutes to cool slightly.
Start dipping your marshmallows in the butterscotch mixture.
Lift the marshmallow out with a fork and let excess butterscotch drip back into the pan.
Place the coated marshmallows onto parchment paper-lined baking sheets.
Let the pans of coated marshmallows sit overnight to dry out.
Wrap each marshmallow in plastic wrap and store in an airtight container.