Make the dough. Combine all the ✭ ingredients and mix well. Gradually add and mix milk into the dough, small amount at a time, while checking the softness of the dough.

Sandwich the one of the dough in two sheets of plastic wrap and roll it out to 5 mm thick. Cut into bear shapes using a cookie cutter. Leave the other half of the dough in the refrigerator.

Align the shaped dough onto a cookie sheet. If the dough gets too soft to handle, place it back in the refrigerator to harden. Continue making the bear shapes once the dough gets hard enough to handle.

Roll out the left over dough into a thinner layer. Making a nose either by using a cookie cutter or by making a small ball and smash it down. Place it onto the bear’s face.

Place plastic wrap onto the nose, press it down with your finger (gently!!) so that it will stick to the dough.

Make the faces. Before baking, combine the equal amount of the bread flour and the cocoa power and gradually add and mix some boiling water, a few drops at a time. Use a toothpick to draw a face.

Use the flatter end of the toothpick to draw eyes and a nose.

Use the pointing end of the toothpick to draw fine lines. Draw different kinds of expressions on the faces.

Add stitches with a toothpick.

It looks cute if you give his cheek the little dotted lines!

Bake in the oven preheated to 170°C for about 15 minutes. Adjust the cooking time according to your oven.

Make the cheeks. Use some pink icing, pink chocolate decoration pen, or a small amount of white chocolate+red food coloring to add cheeks.

For the icing, add some water, a few drops at a time, into the powdered sugar and add a very small amount of food coloring (red). Use a toothpick to put the icing onto the face.

Finished!

Since you will make the faces before you bake them, they are easier to handle, easier to eat and are well suited for gift wrapping. You can draw the faces with chocolate after you bake them if you would like.

It looks really cute if you attach these cookies onto the side of a cake.