In a large bowl, beat together the softened unsalted butter and cream cheese until creamy and light in color, about 2 to 3 minutes.

Gradually add granulated sugar, beating until fluffy for another 2 to 3 minutes.

Mix in the egg and vanilla extract until well blended.

In a separate bowl, whisk together all-purpose flour, cornstarch, baking powder, and fine salt.

Slowly add dry ingredients to the wet mixture, mixing until just combined. Avoid overmixing; the dough should be soft but manageable.

Wrap the dough in plastic wrap and refrigerate for at least one hour.

Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper.

Using a medium cookie scoop, take portions of dough, roll them into balls, and place them on prepared baking sheets.

Flatten cookies slightly for a more bear-like appearance.

Bake for 10-12 minutes or until the edges are golden. Cool on sheets for a few minutes before transferring to a wire rack.

In a medium bowl, combine unsalted butter with vanilla extract and fine salt, beating until creamy.

Gradually add powdered sugar and heavy whipping cream, mixing until the frosting is smooth and fluffy.

Spread a generous layer of frosting on top of each cooled cookie.

Sprinkle with coarse sanding sugar while the frosting is soft. Add chocolate chips for eyes and use black and red or pink sprinkles for nose and cheeks.

Allow cookies to set before serving.