• Line a large tray with baking paper.
• Mix the butter and sugar together until smooth then stir in the vanilla extract.
• Add the flour and mix well until it starts to stick together. Then use your hands to press everything together into a crumbly ball of dough.
• Roll the dough onto a lightly floured surface until it's around ¼-inch thick. Use a 2.5-inch round cookie cutter to cut out 15 biscuits, re-rolling the scraps together until it's all used up.
• Place the biscuits onto your lined tray then pop them in the fridge for 30 minutes. This will help them to hold their shape in the oven.
• Preheat your oven to 180°C (or 160°C for fan ovens).
• Bake for 12-15 minutes, until they're firm around the edges (they should look pale, not golden brown). Let them cool on the tray for 5 minutes then transfer them to a wire rack to cool completely.

Topping:

• Make your icing by mixing the icing sugar and water together.
• Place 1-2 tablespoons of the icing into a separate bowl and colour it with the black food colouring. Set aside.
• Pipe or spoon the white icing onto the biscuits then sprinkle some desiccated coconut on top. Keep hold of the leftover icing for the next step.
• Use a small amount of leftover icing to stick on one giant chocolate button for the face, two small chocolate buttons for the ears, and one small button for the snout. Then stick on the mini M&M halves to make the noses.
• Use a toothpick to pick up some of the black icing then carefully dot it onto the polar bear faces to make the eyes (see video below if you're unsure).
• Let the icing harden at room temperature then enjoy!