Begin by breaking the ladyfingers into smaller pieces and placing them in a food processor. Pulse until you achieve fine crumbs, resembling sand in texture—this should take about 30 seconds. Once done, transfer the breadcrumbs into a mixing bowl and set aside.

In a separate large bowl, combine the mascarpone cheese, powdered sugar, vanilla extract, and a pinch of salt. Use a hand mixer or a spatula to blend these ingredients until smooth and creamy, which should take about 1-2 minutes.

Next, add the cooled brewed espresso and, if using, the coffee liqueur to your mascarpone mixture. Gently stir with a spatula until all incorporated.

Gradually fold the ladyfinger crumbs into the mascarpone mixture. Use a spatula to combine everything carefully, ensuring all crumbs are coated without overmixing.

With clean hands, scoop small amounts of the mixture and roll them into walnut-sized balls. Aim for uniform sizes.

Place the formed Tiramisu Balls onto a parchment-lined tray. Dust them with cocoa powder and refrigerate for at least 30 minutes.