Making Polar Bear Cookies can be a delightful experience. Follow these simple steps to achieve incredible results:

1. Preheat Oven: Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.
2. Mix Dry Ingredients: In a bowl, whisk together the flour, baking soda, baking powder, and salt until well combined.
3. Cream Butter and Sugar: In a separate bowl, beat the softened butter and granulated sugar until light and fluffy, about 3-4 minutes.
4. Add Egg and Vanilla: Mix in the vanilla extract and egg until fully incorporated.
5. Combine Mixtures: Gradually add the dry ingredients to the wet mixture, stirring until just combined and a dough forms.
6. Shape Cookies: Scoop dough using a tablespoon and shape it into rounds. Place them on the prepared baking sheet, leaving space between each cookie.
7. Bake: Bake in the preheated oven for 10-12 minutes or until the edges are lightly golden.
8. Cool: Remove from the oven and allow cookies to cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.
9. Prepare Frosting: In a mixing bowl, combine powdered sugar and milk to create a smooth frosting. Adjust consistency if needed.
10. Decorate: Use a piping bag or Ziplock bag to outline and fill the top of each cookie with frosting.
11. Add Features: While the frosting is still wet, add mini chocolate chips for eyes and nose. Use an edible marker for extra details if desired.

Each step brings you closer to creating these whimsical cookies! Enjoy the process, and feel free to get creative with your decorations.