Prepare the espresso, add the alcohol (if using), and allow it to cool down while you prepare the remainder of the ingredients

Separate the eggs into yolks and whites into different whisking bowls

Add the egg yolks and salt in a large bowl or stand mixer (with whisk attachment). Whisk until well creamed and a light pale-yellow color. This will take between 3-5 minutes using a stand mixer.

Add the mascarpone to the egg yolks mixture and slowly whisk/fold in at low speed

In a separate bowl, whisk the egg whites with sugar until soft peak phase

Fold the egg whites into the egg yolk and mascapone mixture, careful not to knock out too much air.

For the non-egg version, whisk the mascarpone with sugar and salt until smooth. Then add the heavy cream and continue whisking until soft peaks form (you will notice the mixture becoming slightly thicker and more resistant as you whisk).

Dip each ladyfinger into the espresso mixture for just 1-2 seconds and lay them into your dish until you have a single layer of soaked ladyfingers

Add half of the mascarpone cream mixture over the ladyfingers and use a spatula to spread it into an even layer

Arrange another coffee-soaked ladyfinger layer and top with the remaining half of the cream mixture. Then dust the top with a light coating of cacao powder

Transfer the tiramisu to the fridge to set for at-least 4-5 hours or overnight