Follow these simple steps to create your Polar Bear Cookies:

1. Preheat Oven: Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper.
2. Mix Dry Ingredients: In a bowl, whisk together the flour, baking powder, baking soda, and salt.
3. Cream Butter and Sugar: In a separate large mixing bowl, cream the softened butter and granulated sugar until light and fluffy.
4. Add Eggs and Vanilla: Beat in the eggs one at a time, followed by the vanilla extract. Ensure everything is well combined.
5. Combine Mixtures: Gradually add the dry ingredients to the wet mixture, mixing until a dough forms.
6. Shape Cookies: Using a small cookie scoop or your hands, form the dough into balls and place them onto the prepared baking sheets, leaving space for spreading.
7. Bake: Bake in the preheated oven for 10-12 minutes, or until the edges are just starting to turn golden.
8. Cool: Allow the cookies to cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.
9. Prepare the Frosting: In a mixing bowl, combine the powdered sugar and milk to achieve a spreadable frosting consistency.
10. Frost Cookies: Once the cookies are cooled, spread a layer of frosting on each one.
11. Decorate: Use mini chocolate chips or candy eyes to create cute faces, and sprinkle coconut flakes on top for a snowy effect if desired.

By following these steps, you will successfully create the most delightful Polar Bear Cookies!