Creating Polar Bear Cookies is straightforward if you follow these simple steps:

1. Preheat the Oven: Preheat your oven to 350°F (175°C). Line baking sheets with parchment paper.
2. Mix Dry Ingredients: In a bowl, whisk together the flour, baking soda, baking powder, and salt. Set aside.
3. Cream Butter and Sugars: In a large mixing bowl, cream the softened butter with granulated sugar and brown sugar until light and fluffy.
4. Add Eggs and Extracts: Beat in the eggs, vanilla extract, and almond extract until well combined.
5. Combine Mixtures: Gradually add the dry mixture to the wet ingredients, mixing until just combined.
6. Shape the Cookies: Using your hands, roll the dough into small balls and then flatten them slightly. Shape them into a polar bear head by making a larger ball for the head and two smaller balls for the ears.
7. Bake: Place the shaped cookies on the prepared baking sheets and bake for 10-12 minutes, or until the edges are lightly golden.
8. Cool the Cookies: Remove from the oven and let the cookies cool on the baking sheets for 5 minutes before transferring them to wire racks to cool completely.
9. Decorate: Once cooled, mix the powdered sugar with milk to create a frosting. Use it to cover the cookies, creating a fluffy white coat for the polar bears.
10. Add Details: Use mini chocolate chips to create eyes and noses on the cookies. You can also add any additional decorations you desire.

These steps will guide you in creating these incredible cookies effortlessly.