In a clean, dry bowl, beat the egg whites until stiff peaks form. Set aside.

In another bowl, whisk the egg yolks and sugar together until pale and creamy.

Add the mascarpone cheese to the egg yolk mixture and mix gently until smooth and fully incorporated.

Fold the beaten egg whites into the mascarpone mixture in two batches. Use a spatula and fold gently to maintain the light and airy texture.

Add vanilla extract for extra flavor if desired.

Use the cream immediately to assemble tiramisu or chill in the refrigerator until ready to use.