Begin by crushing the dry ladyfingers into fine crumbs using a food processor or a rolling pin inside a zip-top bag.

In a mixing bowl, combine the mascarpone cheese, powdered sugar, brewed espresso, optional coffee liqueur, and vanilla extract. Blend until smooth.

Cover the bowl and refrigerate for about 15–20 minutes to firm up the mixture.

Scoop out about a tablespoon of the mixture and roll it into a smooth, 1-inch ball.

Chill the tray of truffles in the refrigerator for an additional 30 minutes.

Melt the white chocolate in a microwave-safe bowl and dip each truffle into the melted chocolate.

While still tacky, sift cocoa powder over the truffles for a classic finish.