Ingredients
Light-colored cupcakes, 1 regular and 3 mini
White frosting
Shredded coconut
3 large and 2 small white gumdrops
1 Junior Mint candy
Chocolate chips, 4 regular and 4 mini
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Instructions
First, frost the top, sides, and bottoms of both a regular-size cupcake and a mini cupcake with white frosting. For each cupcake, frost the bottom first; then use a fork stuck into the bottom to hold the cupcake while you frost the rest of it.
Roll the cupcakes in shredded coconut; then, working on waxed paper, set the cupcakes on their sides with the top of the smaller cupcake stuck to the bottom of the larger one to form the bear's head.
Add 2 horizontal slices from a large white gumdrop for ears, a Junior Mint candy for a nose, and 2 chocolate chips for eyes. For each cub, frost a mini cupcake and a large gumdrop, then roll them in coconut and arrange them on their sides as shown. Add 2 horizontal slices from a small white gumdrop for ears, a chocolate chip nose, and 2 mini chocolate chip eyes.
http://familyfun.go.com/christmas/christmas-recipes/christmas-desserts/christmas-cupcakes/polar-bear-cubcakes-685372/