Making the Delightfully Soft Cookie Dough:
In a large bowl, cream together the softened butter and cream cheese until wonderfully smooth. Then, beat in the granulated sugar on medium-high speed for a couple of minutes until the mixture looks lighter and fluffy.
Add the egg and vanilla extract, mixing on medium speed until everything is just combined.
In a separate bowl, whisk together the flour, cornstarch, baking powder, and salt.
Gradually add this flour mixture to your butter mixture in two steps, mixing on low speed until just combined. Be careful not to overmix! The dough will be a bit sticky.
Divide the dough in half, flatten each portion into a rectangle (about 1/2 inch thick), wrap them in plastic wrap, and chill in the fridge for about 2 hours (or 30 minutes in the freezer). Chilling helps your cookies keep their lovely shape!
Rolling and Cutting Your Adorable Bears:
About 30 minutes before you're ready to roll, preheat your oven to 350°F (175°C). Line two large baking sheets with silicone mats or parchment paper.
Take one chilled dough portion from the fridge/freezer. Lightly flour your work surface, the dough, and your rolling pin.
Roll the dough to an even 1/3-inch thickness. Use a 2 1/2-inch round cookie cutter (dusted with flour) to cut out as many circles as you can. Gently brush off any extra flour and place them about 1 inch apart on your prepared baking sheets.
Now for the ears! Use a smaller 3/4-inch round cutter (or a clean bottle cap) to cut out smaller circles from the leftover dough. You'll need two small circles for each large cookie head.
Make a tiny cut on the edge of each small circle (as shown in the recipe pictures) so they fit perfectly against the large cookie head. Gently press two "ears" onto the side of each large cookie.
Chill your cut-out cookies again for 15 minutes in the fridge (or 5 minutes in the freezer). This crucial step helps them stay perfectly shaped while baking!
Baking to Golden Perfection:
Bake one sheet of cookies at a time on the top oven rack for 12-14 minutes. Watch them closely and pull them out just before the edges start to brown – we want them soft and chewy!
Let the baked cookies cool on the baking sheet for about 15 minutes, then gently transfer them to a wire rack to cool completely.
While one batch bakes, gather any dough scraps, re-wrap, and chill. Repeat the rolling, cutting, and baking process with your remaining dough.
Whipping Up the Dreamy Buttercream Frosting:
In a clean bowl, beat the softened butter on medium speed for 30 seconds until super smooth.
Mix in the vanilla extract and salt on low speed.
Gradually add the powdered sugar and heavy cream, beating on low until everything is well combined and the frosting is smooth and creamy. If it's too thick, add a tiny bit more cream; if too thin, a spoonful of powdered sugar will help.
Scoop the frosting into a large piping bag fitted with a medium round piping tip (like a Wilton 10), or just snip a 1 cm opening at the base of the bag. Set aside.
Decorating Your Charming Polar Bears:
Pour the sanding sugar into a small, shallow bowl.
Once your cookies are completely cool (this is important!), pipe a thin layer of frosting evenly over the top of one cookie.
Gently press the frosted cookie into the sanding sugar until the entire top is coated. This helps create a smooth, snowy texture.
Pipe a small oval shape near the bottom of the cookie to create the polar bear's muzzle.
Carefully press a large chocolate chip onto the top center of the muzzle for the nose.
Place two black sprinkles for the eyes and two red or pink sprinkles on the "ears" for a pop of color. Feel free to get creative with whatever festive sprinkles you have!
Repeat with all your cookies, then admire and enjoy your adorable Christmas polar bear treats!