In a mixing bowl, beat the heavy cream with an electric mixer until soft peaks form. Gradually add the powdered sugar and continue beating until stiff peaks form.
In another bowl, whisk together the mascarpone cheese and vanilla extract until smooth.
Gently fold the whipped cream into the mascarpone mixture until well combined, taking care not to deflate the cream.
Dip each ladyfinger briefly in the brewed espresso, ensuring they soak up enough flavor but don't become mushy.
Crumble the soaked ladyfingers into small pieces and fold them into the mascarpone-cream mixture until evenly mixed.
Use a spoon or a small ice cream scoop to form balls of the mixture and place them on a parchment-lined baking sheet.
Freeze the truffles for at least 1 hour until firm.
Once firm, roll each truffle in cocoa powder, making sure they are fully coated.
Place the rolled truffles back on the parchment-lined sheet and garnish with dark chocolate shavings.
Chill the truffles in the refrigerator for another 30 minutes before serving.
Notes
For best results, use high-quality espresso and chocolate.