Step 1: Make the Cookie Dough

• Preheat the oven: Start by preheating your oven to 350°F (175°C). Line two baking sheets with parchment paper to prevent sticking and make cleanup easier.
• Mix dry ingredients: In a medium bowl, whisk together the flour, baking powder, and salt. Set it aside for now.
• Cream the butter and sugar: In a large bowl, beat the softened butter and granulated sugar together until they’re light and fluffy. This usually takes about 2-3 minutes. It’s a crucial step because it helps create a soft and tender cookie.
• Add the egg and vanilla: Beat in the egg and vanilla extract. You should have a nice, smooth batter by now.
• Combine the dry and wet ingredients: Gradually add the dry flour mixture to the wet ingredients, mixing just until combined. Don’t overmix—it can make the cookies tough. You want the dough to be soft and a little sticky.
• Chill the dough: This step is optional, but I highly recommend it. Cover the dough and refrigerate it for at least 15 minutes. Chilling the dough helps the cookies hold their shape better while baking.

Step 2: Shape the Cookies

• Form the cookies: Once your dough is chilled, use a tablespoon or a cookie scoop to form small balls of dough. Place them on your prepared baking sheets, spacing them about 2 inches apart.
• Flatten the dough: Gently flatten each ball of dough with the palm of your hand. You can also use the bottom of a glass to get an even, round shape. These cookies will spread slightly, so don’t worry if they aren’t perfect circles at this point.
• Bake: Bake the cookies in the preheated oven for 10-12 minutes, or until the edges are golden brown. They may look a little soft in the center, but they’ll firm up as they cool. Let the cookies cool on the baking sheets for a few minutes before transferring them to a wire rack to cool completely.

Step 3: Decorate the Polar Bears

• Melt the white chocolate: While the cookies are cooling, melt the white chocolate chips. You can do this in a heatproof bowl over a pot of simmering water or in the microwave. If using the microwave, heat in 30-second intervals, stirring after each, until smooth and melted.
• Dip the cookies: Once the cookies are cool, dip the tops of each one into the melted white chocolate, covering the entire surface. Let any excess chocolate drip off before placing the cookies back on the cooling rack.
• Add the eyes: While the white chocolate is still soft, place two mini chocolate chips on each cookie for the polar bear’s eyes. You can gently press them into the chocolate to help them stick.
• Draw the noses and mouths: Using the black decorating gel or icing, draw little noses and mouths on each polar bear cookie. Don’t worry about making them perfect—every polar bear is unique!
• Add sprinkles: For an extra festive touch, sprinkle a few white sprinkles over the chocolate to mimic snowflakes or give the fur a little sparkle.

Step 4: Let Them Set

• Allow the white chocolate to fully set before serving the cookies. You can speed up the process by placing the cookies in the fridge for 10-15 minutes. Once they’re set, they’re ready to enjoy!