Bake the Cupcakes: Prepare and bake 12 vanilla cupcakes according to your favorite recipe or box mix. Allow them to cool completely before decorating.

Frost the Cupcakes: Using a spatula, spread a generous amount of white frosting over each cupcake, creating a smooth, rounded surface.

Create the Polar Bear Ears: Cut the large marshmallows in half. Position two halves on the top edge of each cupcake to form the ears. Secure them with a small dab of frosting if needed.

Add the Snout: Place a whole large marshmallow in the center of each cupcake for the snout. Use a small amount of frosting to secure it.

Attach the Nose: Add a blue candy-coated chocolate piece to the center of the marshmallow snout for the nose.

Create the Eyes: Stick two edible candy eyes above the snout on each cupcake. Use a dot of frosting to make them adhere.

Add Additional Features: Use black gel icing to draw dots on the eyes for pupils if needed. For a mouth, use a small line of black gel icing extending from the bottom of the nose.

Add Texture: Melt some white chocolate chips and drizzle or pipe them onto the frosting for a textured, snowy effect if desired.