In a large saucepan, bring the milk to a simmer with the vanilla sugar.
In a separate bowl, whisk the egg whites with a pinch of salt until stiff peaks form. Gently spoon small mounds of meringue into the simmering milk. Cook for 1-2 minutes, then flip and cook for another minute. Remove the cooked meringues and set aside on a plate.
In a bowl, whisk together the egg yolks, sugar, and flour until pale and smooth. Gradually whisk in the hot milk, ensuring there are no lumps.
Return the custard mixture to the saucepan and cook over low heat, stirring constantly, until it thickens slightly and coats the back of a spoon. Be careful not to let it boil, or the eggs may curdle.
Pour the custard into a large serving bowl or individual glasses. Arrange the cooked meringue islands on top of the custard.
Chill the Floating Islands dessert thoroughly before serving.
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