Lightly grease a 9 x 9-inch cake pan. Then carefully place plastic wrap on the pan to cover the bottom and edges of the pan. This helps remove the Tiramisu from the pan (if needed). You do not need to do this preparation step if you wish to serve from the pan.

In a mixing bowl, make meringue. Slowly beat the egg whites until it gets foamy. Then add 2 tablespoons of sugar. Continue to whip egg whites until it becomes a shiny meringue with soft peaks. Set aside.

In another bowl, make a sabayon by using the double boiler method. Whisk the egg yolks and the rest of the sugar (3/4 cup) in a bowl over a pot of simmering water. The sugar will dissolve, and the mixture will double in size. If you are pregnant, the sabayon temperature should reach 160º F to be considered safe to eat. Mix in 1 tablespoon of Kahlúa (optional).

Remember, the mascarpone cheese should not be too warm or cold, or you could curdle the mixture. For the best results, allow the mascarpone cheese to sit at room temperature for 10-15 minutes. Carefully whisk the mascarpone cheese into the sabayon. Do not over mix! Once the mixture is smooth, set aside.

Gently fold the meringue into the mixture a little at a time. First, fold a small portion as a "sacrifice." Once incorporated, fold in half of the meringue. Then fold the remaining meringue into the mixture until the tiramisu cream is smooth, light, and fluffy. Set aside.

In a shallow bowl, mix together the room temp brewed espresso and 2 tablespoons Kahlúa (optional). The bowl should be wide enough to fit a ladyfinger cookie.

Dip a ladyfinger cookie into the espresso to barely soak it. Do not oversoak, or the ladyfinger will become too soggy. Dipping the ladyfinger for one second per side should be perfect. Place the dipped ladyfinger into the prepared pan. Repeat the process until you have an even layer. If you want to be perfect and fill any gaps, cut the ladyfinger to the appropriate sizes.

Pour half of the cream mixture over the layer of ladyfingers and spread evenly. If you would like to be precise, weigh the total amount of cream before this process.

Repeat the assembly process with another layer of soaked ladyfingers. Then pour the remaining amount of cream as the top layer. Dust cocoa powder over the top.

Lightly cover the Tiramisu with plastic wrap and refrigerate overnight or for at least 6 hours.

When ready, if you want to remove the Tiramisu from the pan - use two hands to carefully lift the plastic wrap from either side of the pan and remove the Tiramisu. If it feels too soft, the ladyfingers were soaked too much, and you will have to cut the Tiramisu while still in the pan. Remove the plastic wrap by lifting one side of Tiramisu and quickly peeling the plastic wrap off. Repeat on the other side. Slice the Tiramisu as needed and serve.