Creating Polar Bear Cookies can be simple if you follow these easy steps:

1. Preheat Oven: Preheat your oven to 350°F (175°C).

2. Mix Dry Ingredients: In a medium bowl, whisk together the flour, baking powder, baking soda, and salt. Set aside.

3. Cream Butter and Sugars: In a large bowl, cream the softened butter, granulated sugar, and powdered sugar until light and fluffy.

4. Add Egg and Extracts: Beat in the egg, vanilla extract, and almond extract until well combined.

5. Combine Mixtures: Gradually add the dry mixture to the wet ingredients, mixing until just combined. Be careful not to overmix.

6. Fold in White Chocolate Chips: Gently fold in the white chocolate chips until evenly distributed.

7. Chill Dough: Cover the dough with plastic wrap and refrigerate for about 30 minutes. This will make it easier to handle.

8. Shape Cookies: Once chilled, scoop small balls of dough and shape them into polar bear forms. Flatten them slightly before placing them on a baking tray lined with parchment paper.

9. Bake: Bake in the preheated oven for 10-12 minutes until lightly golden around the edges. Allow them to cool for a few minutes on the tray before transferring them to wire racks.

10. Frosting: After the cookies have completely cooled, decorate with frosting or edible markers to create the bears’ eyes and nose. You can also roll them in coconut flakes or dust powdered sugar for a snowy effect.

11. Add Mini Chocolate Chips: Use mini chocolate chips to create the ears and other decorations for your polar bears.

These easy-to-follow steps will have you whipping up a batch of Polar Bear Cookies in no time!