Preparation of Baking Dish: Commence by lining an 8x8-inch square baking dish with parchment paper, ensuring comprehensive coverage of both the bottom and sides.

Gumdrops Preparation: Halve the gumdrops and reserve them for subsequent incorporation.

Melting Process: Employ a double boiler setup to melt the butter, white chocolate chips, and mini marshmallows. To constitute a double boiler, situate a heatproof bowl atop a saucepan containing simmering water, ensuring the bowl fits securely over the pan. This method is crucial to avoid scorching the ingredients.

Continuous Stirring: Throughout the melting process, stir the mixture persistently to achieve a smooth and homogeneous consistency. It is critical to avoid overheating; the aim is to gently melt the ingredients without boiling.

Cooling Phase: Upon achieving a melted and combined state, remove the bowl from heat and allow the mixture to cool for approximately two minutes.

Incorporating Gumdrops: Subsequent to the brief cooling interval, incorporate the chopped gumdrops, ensuring even distribution throughout the mixture.

Transferring to Pan: Decant the nougat mixture into the prepared baking dish. Given the adhesive nature of the mixture, utilize a lightly greased piece of parchment or wax paper to facilitate even spreading and flattening of the nougat in the pan.

Refrigeration: Refrigerate the mixture for a minimum duration of two hours to ensure proper setting. For optimal results, an extended refrigeration period, preferably overnight, is recommended.

Cutting into Pieces: Post-refrigeration, segment the nougat into 60 bite-sized pieces.

Storage Recommendations: Store the candy in an airtight container, interspersing parchment paper between layers to avert sticking.

Completion: The nougat is now prepared for consumption.