For the Soft-Batch Cream Cheese Cookies:

1. Prepare the Dough:
   • In a large bowl or stand mixer, beat the ¾ cup of butter and ½ cup of cream cheese on medium speed until smooth. Add 1 ½ cups of sugar and mix until light and fluffy. Then add the egg and vanilla extract, mixing until fully incorporated.
2. Combine Dry Ingredients:
   • In a separate bowl, whisk together the flour, cornstarch, baking powder, and salt. Gradually add the dry mixture to the wet ingredients, mixing until just combined.
3. Chill the Dough:
   • Divide the dough into two portions, wrap each in plastic wrap, and flatten into rectangles about ½ inch thick. Chill in the fridge for 2 hours (or 30 minutes in the freezer).
4. Preheat the Oven:
   • Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper or silicone baking mats.
5. Roll Out the Dough:
   • Generously flour your surface and rolling pin. Roll out the chilled dough to ⅓ inch thick. Use a 2 ½-inch circle cutter to cut out cookies and place them 1 inch apart on the baking sheet. Use a ¾-inch circle cutter to make smaller circles for the bear ears, then press them into the top of each cookie to form ears.
6. Bake:
   • Chill the cut-out cookies again for 15 minutes (to help retain shape). Bake at 350°F for 12-14 minutes or until the edges are lightly golden. Let cool on the pan for 15 minutes, then transfer to a wire rack.
7. Repeat:
   • Roll out any dough scraps, cut, and bake. Repeat with the second dough portion.

For the Buttercream Frosting:

1. Make the Frosting:
   • In a large bowl, beat 1 cup of butter until smooth. Add the vanilla extract and salt. Gradually add the powdered sugar and heavy cream, beating until smooth. Adjust the consistency if needed (add more cream to thin or more powdered sugar to thicken).
2. Prepare to Pipe:
   • Transfer the buttercream to a piping bag fitted with a medium round piping tip (or cut a 1 cm hole in the piping bag). Set aside.

Decorating the Polar Bear Cookies:

1. Add Sanding Sugar:
   • Pipe a thin layer of frosting onto each cooled cookie, then gently press the frosted top into a bowl of white sanding sugar.
2. Add the Face:
   • Pipe a small oval of frosting near the bottom for the muzzle. Press a large chocolate chip in as the nose, black sprinkles for the eyes, and red or pink sprinkles for the ears.
3. Finish and Enjoy:
   • Repeat for all cookies and enjoy your adorable polar bear treats!