Instructions:

1. Prepare the Cookie Dough:

   • Cream together butter, cream cheese, and granulated sugar until light and fluffy.
   • Add egg, vanilla extract, and almond extract (optional), mixing until combined.
   • In a separate bowl, whisk together flour, cornstarch, baking powder, and salt.
   • Gradually add dry ingredients to wet ingredients and mix until combined.
   • Divide dough, flatten into discs, wrap in plastic wrap, and chill in the fridge for at least 2 hours or freeze for 30 minutes.

2. Roll and Cut the Cookies:

   • Preheat oven to 350°F (175°C). Line baking sheets with parchment paper.
   • Roll out dough on a floured surface to about 1/3 inch thickness.
   • Use a 2 1/2-inch round cookie cutter for the bear faces.
   • For ears, cut smaller circles with a 3/4-inch cutter, trimming a flat edge for attachment.
   • Attach ears to the top of the cookie circles, pressing gently.
   • Chill cookies in the fridge for 15 minutes before baking.

3. Bake the Cookies:

   • Bake for 10-13 minutes, until the edges are set but not browned.
   • Let cookies cool on the sheet for 15 minutes, then transfer to a wire rack to cool completely.

4. Prepare the Buttercream Frosting:

   • Beat butter until creamy, then add powdered sugar gradually. Mix on low until combined.
   • Add vanilla, heavy cream (or milk), and a pinch of salt. Beat on medium-high until fluffy.

5. Decorate the Cookies:

   • Spread a thin layer of frosting on each cooled cookie.
   • Dip the frosted side into white sanding sugar for a smooth finish.
   • Pipe an oval of frosting on the cookie’s bottom for the muzzle, and add a chocolate chip for the nose.
   • Place black sprinkles above for eyes, and use red or pink sprinkles for the inner ears.