Line two 17 x 12 inch baking sheets with baking parchment. (Or, if you are going to use these for tiramisu cupcakes, line a 12 cupcake tin with cupcake liners.)
Fit large pastry bag with a plain 1/2 inch round tube. If you don't have one, just cut off the end of a Ziploc bag.
Place egg whites in a bowl and beat on high until soft peaks start to form.
Slowly add 2 tablespoons of the sugar and continue beating until stiff and glossy.
In another bowl, beat egg yolks and remaining sugar.
Whip until thick and very pale in color.
In a small bowl, whisk together flour and baking powder.
Fold half the egg whites into the egg yolk mixture.
Fold in flour, and then add the remaining egg whites.
Transfer mixture to the pastry bag (or Ziploc bag) and pipe strips that look like ladyfingers (or whatever shape you'd like) onto the prepared baking sheet. Alternatively, evenly divide the batter between the cupcake liners. The cupcake liners will not be filled to the top (see the photo above).