Start by lining an 8-inch square baking dish with parchment paper, leaving some overhang for easy removal later.

In a medium saucepan, combine the granulated sugar, milk, and butter. Cook over medium heat, stirring constantly until the mixture comes to a rolling boil.

Allow the mixture to boil for about 4-5 minutes without stirring. Keep an eye on it to prevent burning.

After boiling, remove the saucepan from the heat and stir in the vanilla extract.

Gradually whisk in the powdered sugar until the mixture is smooth and glossy.

Pour the fudge mixture into the prepared baking dish and spread evenly.

Allow the fudge to cool at room temperature for about 1-2 hours until set.

Once cooled, lift the fudge out of the dish using the parchment paper and cut it into squares.