Start by creaming 1 cup of softened unsalted butter with 1/2 cup of granulated sugar and 1/2 cup of brown sugar in a mixing bowl until the mixture is light and fluffy, about 3-4 minutes. Next, add 2 large eggs, one at a time, mixing until well combined, then stir in 2 tablespoons of espresso powder. Gradually mix in 2 cups of all-purpose flour, 1 teaspoon of baking powder, and a pinch of salt until just combined.

Using a large cookie scoop, portion about 3-4 tablespoons of cookie dough and roll into balls. Place them on a lined baking sheet, ensuring there is about 3 inches of space between each one to allow for spreading.

Lightly flatten the dough balls between your palms or press down gently with the bottom of a cup to achieve a more uniform thickness.

Preheat your oven to 350°F (175°C) and bake the cookies for 10-12 minutes, or until they are puffed and golden brown around the edges.

In a medium bowl, combine 1 cup of mascarpone cheese, 1 cup of heavy cream, and 1/4 cup of sugar. Using an electric mixer, whip the mixture on medium speed until soft peaks form, about 2-3 minutes.

Once the cookies have fully cooled, generously top each cookie with the whipped mascarpone frosting using a spatula or a piping bag for a decorative touch.