Cookies
1-Preheat the oven to 350°F: Preheat the oven to 350°F. Line a baking sheet with parchment paper and set aside.
2-In a medium bowl, stir together flour,: In a medium bowl, stir together flour, espresso powder, baking powder, baking soda, and salt. Set aside.
3-In a large mixing bowl, use an: In a large mixing bowl, use an electric hand mixer to beat the softened butter until very creamy. Add the granulated sugar and brown sugar and beat until fluffy. Add the egg and vanilla extract and mix until smooth.
4-Add the flour mixture to the butter: Add the flour mixture to the butter mixture and mix on low speed until just combined.
5-Use a 4-tablespoon cookie scooper to scoop: Use a 4-tablespoon cookie scooper to scoop out the cookie dough onto your lined baking sheet, leaving about 2-3″ in between each dough ball for spreading.
6-Bake cookies for about 11-12 minutes or: Bake cookies for about 11-12 minutes or until the edges are set. Let the cookies cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely before frosting them.

Mascarpone Cream
7-In a medium mixing bowl, use a: In a medium mixing bowl, use a hand mixer to beat the mascarpone cheese to loosen just until creamy. Add the whipping cream, powdered sugar, and vanilla extract and whip until the mixture thickens, about 5 minutes. When you tilt the bowl around, the mixture should barely or very slowly move.
8-Use a cookie scoop to portion the: Use a cookie scoop to portion the mascarpone cream onto each cookie and use an offset spatula or the back of a spoon to spread it around and create a swirl design in the cream. You can also use a piping bag to pipe the cream onto the cookies if you prefer.
9-Use a small fine mesh sieve to: Use a small fine mesh sieve to dust cocoa powder on top of each cookie to finish.