For the cream, beat the egg whites until stiff and chill.
Beat the egg yolks with the powdered sugar until fluffy. Add the Amaretto. Gently fold in the mascarpone. Fold in the egg whites.
Place half of the ladyfingers in a baking dish and brush with the espresso. Alternately, dip the ladyfingers in the espresso before placing in the pan.
Next, cover the lady fingers with a layer of cream, using approximately half the cream.
Make another layer of espresso soaked ladyfingers and then spread the remaining cream on top. Smooth and chill for at least 2 hours in the refrigerator.
Dust the tiramisu heavily with cocoa powder before serving.