Step 1: Prepare the Truffle Mixture

1. In a food processor, pulse the ladyfingers until finely crushed into crumbs. Alternatively, place them in a sealed bag and crush them with a rolling pin.

2. In a mixing bowl, combine the mascarpone cheese, powdered sugar, espresso powder, vanilla extract, and cocoa powder. Stir until smooth.

3. Add the crushed ladyfingers to the mixture and mix until a soft, dough-like consistency forms. If the mixture is too sticky, chill it for 10 minutes to firm up.

Step 2: Roll the Truffles

1. Using a small spoon or cookie scoop, take portions of the mixture and roll them into 1-inch balls.

2. Place the rolled truffles on a parchment-lined tray.

Step 3: Coat the Truffles

1. Roll half of the truffles in cocoa powder for a classic tiramisu finish.

2. If using melted chocolate, dip the remaining truffles in melted dark or milk chocolate, letting any excess drip off before placing them back on the tray.

3. Optional: Sprinkle with crushed espresso beans or chocolate shavings for extra texture.

Step 4: Chill and Serve

1. Refrigerate the truffles for at least 30 minutes to firm up before serving.

2. Enjoy chilled or at room temperature for a soft, creamy texture.