Begin by melting the butter either in the microwave or gently in a small saucepan over low to medium heat. It’s important not to let the butter bubble to avoid losing any of its moisture. Once melted, transfer the butter to a large mixing bowl and allow it to cool to room temperature by placing it in the refrigerator—this should take approximately 20 minutes.

110 g butter

Once the butter has cooled to room temperature, add both the granulated sugar and dark brown sugar. Mix thoroughly using a spatula for about one minute, or alternatively, use a stand mixer fitted with the paddle attachment to blend them together.

100 g granulated sugar, 100 g dark brown sugar

Add the egg and vanilla extract to the sugar-butter mixture and mix until fully incorporated.

1 egg, 1 teaspoon vanilla extract

In a separate bowl, combine the dry ingredients: flour, baking powder, baking soda, instant espresso powder, and salt. Stir to combine evenly, then add this dry mixture to the wet ingredients. Mix with a spatula just until the dough comes together—avoid overmixing.

230 g all-purpose flour, ½ teaspoon baking powder, ½ teaspoon baking soda, 1 tablespoon instant espresso powder, ½ teaspoon salt

Using a 2-tablespoon or 1.3-ounce cookie scoop, portion out 11 cookies. Place them on a tray lined with baking paper and roll each portion into a smooth ball using your hands. Transfer the tray of cookie dough balls to the fridge and chill for 1 hour to allow the dough to firm up.

While the cookies are chilling, preheat your oven to 180ºC (355ºF) and line a baking sheet with parchment paper. Once the dough is ready, place 6 cookies per baking tray to ensure enough space for spreading, and bake one tray at a time for 10–11 minutes.

When the cookies are done, remove the tray from the oven and let them cool directly on the tray for 3 minutes—they will still be soft at this stage. After a brief rest, use a spatula to carefully transfer the cookies to a cooling rack and let them cool completely before decorating.

In a medium bowl using a hand mixer or in a stand mixer with the whisk attachment, whip all of the mascarpone cream ingredients together until stiff peaks form and the mixture holds its shape firmly. If you're preparing the cream in advance, cover the bowl with plastic wrap and store it in the refrigerator until you're ready to assemble the cookies.

180 g mascarpone cheese, 1 teaspoon vanilla extract, 90 g confectioners sugar, 20 g agave or honey, 120 g heavy cream

When ready to decorate, transfer the mascarpone cream to a piping bag fitted with a round tip, such as the Wilton 2A. Pipe the cream onto each cookie in a swirl pattern, starting from the center and spiraling outward. Finally, place 1 tablespoon of cocoa powder in a fine mesh sieve and dust the tops of the cookies for a classic tiramisu finish.

1 tablespoon cocoa powder