Cut bear shapes out of your favorite sugar cookie dough recipe and bake. Cool completely
With the white cookie icing, pipe in the head, hands and lower body. Immediately place 2 black nonpareil pearl sprinkles on the head for the eyes and the mini M&M for the nose. Let the icing set for a few minutes
Fill in the sweater with the red cookie icing. Immediately put on a snowflake sprinkle in the middle of the sweater. Let dry for at least 4 hours or overnight before stacking cookies.
Or ice cookie in all white and add heart sprinkles for Valentine's Day garland
Recipe by Dessert Recipes - Holiday Food Recipes - Sweet Treats - Party Pinching at https://partypinching.com/polar-bear-cookies/