01 - Combine the chopped dark chocolate and unsalted butter in a heatproof bowl set over a pot of barely simmering water. Stir gently until completely melted and smooth. Remove from heat and allow to cool for about 5 minutes.
02 - In a medium bowl, whisk the egg yolks with half of the granulated sugar vigorously until the mixture turns pale yellow, thickens, and falls in ribbons from the whisk.
03 - In a separate clean bowl, beat the egg whites with a pinch of salt using an electric mixer until soft peaks begin to form. Slowly stream in the remaining sugar while continuing to beat until stiff, glossy peaks hold their shape.
04 - Pour the egg yolk mixture into the slightly cooled chocolate and fold gently until uniform. Add the whipped egg whites in three additions, folding carefully from bottom to top to preserve the airiness. Refrigerate for at least 30 minutes to set.
05 - In a chilled bowl, combine the mascarpone cheese, cold heavy cream, and powdered sugar. Beat with an electric mixer until thick, smooth, and spreadable. Do not overmix.
06 - Pour the cooled strong coffee into a shallow dish and stir in the coffee liqueur if using. The shallow dish makes it easy to quickly dip the ladyfingers.
07 - Briefly dip each ladyfinger into the coffee mixture—just a quick dunk, about 1 to 2 seconds per side—and arrange them in a single layer covering the bottom of an 8x8 inch serving dish. Spread half of the mascarpone cream evenly over the ladyfingers, then spoon half of the chilled chocolate mousse on top and smooth it out.
08 - Repeat with another layer of coffee-dipped ladyfingers, the remaining mascarpone cream, and the rest of the chocolate mousse, spreading the top layer evenly. Cover tightly with plastic wrap and refrigerate for at least 4 hours, or preferably overnight for the best texture and flavor.
09 - Just before serving, sift a generous layer of cocoa powder over the top of the tiramisu. Slice into squares and serve chilled.