In a heatproof bowl set over a pot of simmering water (make sure the bowl doesn't touch the water), whisk together the egg yolks and granulated sugar until pale and thick. This is a double boiler method and cooks the yolks.
Remove the bowl from the heat and continue whisking until the mixture cools completely. It should be thick and ribbon-like.
In a separate bowl, whip the cold heavy cream until stiff peaks form. Be careful not to over-whip.
Gently fold the softened mascarpone cheese into the cooled egg yolk mixture until just combined and smooth.
Fold the whipped cream into the mascarpone mixture until no streaks remain.
In a shallow dish, combine the cooled coffee and coffee liqueur (if using).
Quickly dip each ladyfinger into the coffee mixture, ensuring they are moistened but not soggy. Place a layer of dipped ladyfingers in the bottom of a serving dish (approximately 8x8 inch).
Spread half of the mascarpone cream mixture evenly over the ladyfingers.
Repeat the layering process with another layer of dipped ladyfingers and the remaining mascarpone cream mixture.
Cover the dish tightly with plastic wrap and refrigerate for at least 4 hours, or preferably overnight, to allow the flavors to meld and the tiramisu to set.
Just before serving, dust the top generously with unsweetened cocoa powder using a fine-mesh sieve.
Notes
For a richer flavor, you can add a tablespoon of rum to the mascarpone mixture.