For the Cookies:

1. Melt the butter gently, either in the microwave or in a saucepan over low to medium heat. Avoid boiling it. Transfer to a mixing bowl and chill in the fridge until it reaches room temperature (about 20 minutes).

2. Add both sugars to the cooled butter and whisk together for about 1 minute until well combined. You can also use a stand mixer with a paddle attachment.

3. Mix in the egg and vanilla extract until the batter is glossy and smooth.

4. In a separate bowl, whisk together the flour, baking powder, baking soda, espresso powder, and salt.

5. Gradually incorporate the dry ingredients into the wet ingredients. Mix gently with a spatula until just combined—do not overmix.

6. Scoop the dough into 2-tablespoon portions (about 1.3 oz each) and roll them into smooth balls. You should have about 11 cookies.

7. Chill the dough balls in the fridge for 1 hour to prevent spreading during baking.

8. Preheat your oven to 180°C (355°F). Line a baking sheet with parchment paper.

9. Place 6 dough balls per sheet and bake for 10–11 minutes. The edges should be set, and the centers slightly underbaked.

10. Let the cookies rest on the baking sheet for 3 minutes, then carefully transfer to a wire rack to cool completely.

For the Mascarpone Cream:

1. In a medium bowl, beat together mascarpone, vanilla, confectioners’ sugar, agave or honey, and heavy cream using a stand or hand mixer with the whisk attachment. Whip until stiff peaks form.

2. If not using immediately, cover the cream with plastic wrap and refrigerate. It can be made a day ahead.

Assembly:

1. Fill a piping bag fitted with a round tip (such as Wilton 2A) with the mascarpone cream.

2. Pipe a swirl of cream on each completely cooled cookie.

3. Dust with cocoa powder using a fine-mesh sieve for a classic tiramisu finish.