1. Preparing the Cookie Dough

1. Preheat oven to 350°F (175°C) and line a baking sheet with parchment paper.
2. In a medium bowl, whisk together flour, baking powder, and salt. Set aside.
3. In a large mixing bowl, cream butter and sugar until light and fluffy.
4. Beat in eggs, one at a time, followed by vanilla extract and the dissolved espresso mixture.
5. Gradually add dry ingredients, mixing until just combined.
6. Chill dough in the refrigerator for at least 30 minutes.

2. Making the Mascarpone Filling

1. In a medium bowl, combine mascarpone cheese, powdered sugar, and vanilla extract.
2. Beat until smooth and creamy.
3. Chill the filling for 15–20 minutes to firm it up before assembling the cookies.

3. Shaping and Baking the Cookies

1. Roll dough into small balls, about 1 inch in diameter.
2. Flatten slightly with your fingers or a fork and place them on the prepared baking sheet.
3. Bake for 10-12 minutes or until the edges are golden brown.
4. Let cookies cool completely on a wire rack before filling.

4. Assembling and Decorating

1. Pipe or spread mascarpone filling onto the bottom of half of the cookies.
2. Top with the remaining cookies to form sandwiches.
3. Dust with cocoa powder and garnish with chocolate shavings or an espresso drizzle if desired.