Brew fresh espresso and allow it to cool for about 10 minutes. For enhanced flavor, mix in a splash of coffee liqueur while warm. Pour into a shallow dish.

In a large bowl, combine mascarpone cheese, chilled whipping cream, and sugar. Whip on medium speed until smooth and fluffy, about 3-5 minutes.

Dip ladyfingers quickly in the cooled espresso for 1-2 seconds. Layer soaked ladyfingers in the serving dish, followed by mascarpone mixture and drizzle with salted caramel.

Repeat layering with soaked ladyfingers, more mascarpone, and salted caramel at least three times. Finish with a mascarpone layer on top.

Cover and refrigerate for at least 4 hours, preferably overnight, to allow layers to set.

Before serving, remove from the fridge and dust with cocoa powder. Garnish with chocolate shavings or sea salt.