The day before, make the ganache center: In a saucepan, heat the cream until boiling and pour over the chopped chocolate. Whisk to combine and then strain. Chill overnight. The next day, whip the ganache in a mixer with a whisk attachment until almost stiff, but still a little gooey.
Preheat the oven to 350 degrees F.
In a mixer with a whisk attachment, combine the salt, brown sugar, and corn syrup. Add the flour, butter, and vanilla extract, and mix well. Add the espresso and pecans and mix just to combine.
Line a baking sheet with parchment paper. Dollop large tablespoonfuls of batter onto the parchment paper, leaving plenty of room between them as the lace cookie tuiles will spread out as they bake to about 5-inches in diameter.
Bake until the edges are browned, about 8 to 10 minutes. When done, the tuiles will be bubbly and flat.
Once the tuiles are baked, and while still hot but cool enough to hold together, individually peel the tuiles off the parchment paper, and drape them over a short, 3 to 4-ounce rocks or lowball drinking glass and leave them to cool. Repeat until all the tuile batter is used up. When cool, store carefully in an airtight container.
When ready to serve, fill lacey tuile-cookie cups with the ganache, and dot with raspberries then give them a dusting of powdered sugar.
Recipe courtesy of Gale Gand