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 let cool for about 10 minutes until lukewarm.
02 - In a medium mixing bowl, whisk the egg yolks with half of the granulated sugar vigorously for 2 to 3 minutes until the mixture turns pale yellow and falls in thick 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 cooled chocolate and fold gently until fully incorporated. Add the whipped egg whites in three additions, folding with a spatula using long, sweeping motions to preserve airiness. Refrigerate the mousse for at least 30 minutes.
05 - In a chilled bowl, combine the mascarpone cheese, cold heavy cream, and powdered sugar. Beat with an electric mixer on medium speed until thick, smooth, and spreadable. Avoid overbeating to prevent curdling.
06 - Pour the cooled strong coffee into a shallow dish and stir in the coffee liqueur if using. The shallow dish allows for quick, even dipping of the ladyfingers.
07 - Briefly dip each ladyfinger into the coffee mixture, about 1 to 2 seconds per side, and arrange them snugly in a single layer across the bottom of a 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 with a spatula.
08 - Repeat with a second layer of coffee-dipped ladyfingers, followed by the remaining mascarpone cream, and finish with the rest of the chocolate mousse spread evenly on top. Cover tightly with plastic wrap and refrigerate for at least 4 hours, preferably overnight, so the layers set and flavors meld.
09 - Just before serving, use a fine-mesh sieve to dust the top generously with cocoa powder. Slice into squares and serve chilled.