Prepare an 8x8 square baking dish by lining it with parchment paper.
Cut the gumdrops in half and set them aside.
In a heatproof bowl placed over a saucepan of gently simmering water, create a double boiler to melt the butter, white chocolate chips, and marshmallows together. Ensure a snug fit between the bowl and the pan to prevent burning.
Continuously stir the mixture until it is smooth and fully melted. Be cautious not to overcook or boil the mixture.
Remove the bowl from heat and allow it to cool for approximately 2 minutes.
Stir in the gumdrops, ensuring they are well-mixed with the melted mixture.
Pour the combined mixture into the prepared baking dish.
Since the mixture is sticky, you can use a lightly greased piece of parchment or wax paper to help spread and pat it down evenly in the pan.
Refrigerate the dish for a minimum of 2 hours before cutting. For the best results, refrigerate overnight.
Once thoroughly chilled and set, slice the mixture into 60 bite-sized pieces.
To prevent the candies from sticking together, use parchment paper between the layers when storing.