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Whisk mascarpone cheese, sugar, and amaretto liqueur together in a bowl until smooth.
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Beat cream in a glass or metal bowl until soft peaks form. Lift your beater or whisk straight up: whipped cream should form soft mounds rather than a sharp peak. Fold whipped cream into mascarpone mixture. Pour espresso into a separate bowl.
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Dip 12 ladyfingers into espresso; arrange dipped ladyfingers in an 8-inch square baking pan. Spread 1/2 mascarpone mixture over ladyfingers; using a mesh sieve, sprinkle 1 tablespoon of cocoa powder over the mascarpone layer. Dip remaining 12 ladyfingers into espresso; arrange dipped ladyfingers on top. Spread remaining 1/2 mascarpone mixture over ladyfingers; sprinkle remaining cocoa powder over mascarpone layer. Refrigerate tiramisu until set, at least 2 hours.
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Meanwhile, prepare meringue. Beat egg whites, vanilla extract, and cream of tartar in a large bowl with an electric mixer until foamy. Gradually add sugar, beating until stiff peaks form.
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Transfer meringue to a piping bag fitted with a round tip. Keep refrigerated.
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Once tiramisu is completely chilled, pipe meringue on top of the tiramisu. Using a kitchen torch carefully toast the top until golden brown. Serve immediately.