01 - Bring 2 cups water to a boil and steep Earl Grey tea bags for 5 minutes. Remove bags and stir in honey until dissolved. Allow mixture to cool completely to room temperature.
02 - Set up a double boiler with simmering water. Whisk egg yolks and sugar in a heatproof bowl over the steam for 3-4 minutes until mixture becomes pale yellow and slightly thickened. Remove from heat immediately.
03 - Add cold mascarpone cheese to the warm yolk mixture. Whisk vigorously until completely smooth and no lumps remain. Set aside.
04 - In a chilled separate bowl, beat heavy cream with electric mixer or whisk until stiff peaks form. Lift the whisk to check peaks stand upright without collapsing.
05 - Gently fold whipped cream into mascarpone base using a spatula. Add whipped cream in thirds, folding with light strokes to maintain airiness until fully incorporated and fluffy.
06 - Quickly dip each ladyfinger into cooled Earl Grey tea for 1-2 seconds per side—do not soak or biscuits will become soggy. Arrange dipped biscuits in a single layer in an 8-inch square dish.
07 - Spread half of mascarpone cream mixture evenly over the first layer of ladyfingers using an offset spatula or back of a spoon.
08 - Repeat dipping process with remaining ladyfingers. Arrange second layer over cream, then top with remaining mascarpone mixture, spreading smoothly to edges.
09 - Cover dish tightly with plastic wrap. Refrigerate for minimum 4 hours, preferably overnight, to allow flavors to meld and texture to set completely.
10 - Just before serving, dust surface generously with cocoa powder using a fine sieve. Garnish with fresh lemon zest if desired. Cut into squares and serve chilled.