In a heavy-bottomed saucepan, heat the sugar over medium heat until it melts and turns a golden amber color. Do not stir while melting to prevent crystallization.

Remove from heat and carefully add the butter, stirring vigorously until smooth (be cautious, as it may bubble up!).

Gradually pour in the heavy cream, stirring continuously. Return to low heat for 2-3 minutes to fully combine.

Allow the caramel to cool to room temperature.

Separate the egg yolks and whites. In a large bowl, whisk egg yolks and sugar until pale and fluffy.

Gently fold in the mascarpone cheese until smooth.

In another bowl, whip the egg whites to stiff peaks using an electric mixer.

Carefully fold the whipped egg whites into the mascarpone mixture to keep it light and airy.

Quickly dip the ladyfingers in milk or coffee and layer them in a baking dish or individual serving glasses.

Spread a generous layer of salted caramel over the cookies.

Add a layer of mascarpone cream on top.

Repeat the layers until ingredients are used, finishing with mascarpone cream.

Refrigerate for at least 4 hours (overnight for best flavor).

Before serving, sprinkle a pinch of sea salt on top and garnish with caramel shards or white chocolate shavings.

Serve chilled and enjoy this indulgent treat!