Before starting the whipped cream, take the mascarpone cream out of the fridge and place on the counter to come to room temperature.
In a large, cold mixing bowl, with an electric mixer using a whisk attachment, combine the sugar and heavy whipping cream until the mixture forms whipped cream with almost stiff peaks.
Add the mascarpone cream to the whipped cream and mix again until smooth and fluffy.
Add the mascarpone cream to a large plastic food storage bag and zip tightly, then snip one end of the non-zipped side of the bag to pipe the mascarpone cream into the phyllo cups.
Once you finish piping the mascarpone cream, add 1 tablespoon of espresso powder to a small sieve (mesh wire strainer) and gently with your fingertips, tap the sieve to add a dusting of espresso powder on top of the pastry cups.
Lastly, add a cup of cold coffee to a small bowl. Cut and dip the ladyfingers into the cold coffee and place in the center of each cup, then place one espresso bean next to the soaked lady finger. Serve at room temperature.