Prep: Preheat the oven to 350°F. Line a baking sheet with parchment paper and set aside.

Flour mixture: In a medium bowl, stir together flour, espresso powder, baking powder, baking soda, and salt. Set aside.

Butter mixture: 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.

Combine flour and butter mixtures: Add the flour mixture to the butter mixture and mix on low speed until just combined.

Scoop dough: Use a 4-tablespoon cookie scooper to scoop out the cookie dough onto your lined baking sheet, leaving about 2-3 inches in between each dough ball for spreading.

Bake: Bake cookies for about 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.

Mix: 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.

Spread cream onto cookies: 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.

Dust: Use a small fine mesh sieve to dust cocoa powder on top of each cookie to finish.