Creating Polar Bear Cupcakes is a fun project that you can easily follow with these steps:

1. Preheat Oven: Preheat your oven to 350°F (175°C) and line a cupcake pan with paper liners.
2. Mix Dry Ingredients: In a bowl, whisk together the flour, cocoa powder, baking powder, baking soda, and salt.
3. Cream Butter and Sugar: In a separate large bowl, cream together the softened butter and granulated sugar until light and fluffy.
4. Add Eggs and Vanilla: Beat in the eggs, one at a time, then mix in the vanilla extract.
5. Combine Ingredients: Gradually add the dry mixture to the wet mixture, alternating with the milk. Mix until smooth.
6. Fill Cupcake Liners: Pour the batter into each cupcake liner, filling them about 2/3 full.
7. Bake: Bake in the preheated oven for 20-25 minutes or until a toothpick inserted in the center comes out clean.
8. Cool: Remove the cupcakes from the oven and allow them to cool in the pan for about 10 minutes before transferring them to a wire rack to cool completely.
9. Frost the Cupcakes: Once cooled, generously frost each cupcake with white frosting to create the polar bear’s fur.
10. Decorate: Place two mini marshmallows on top of each cupcake to form the ears. Use chocolate chips for the eyes and a small piece of black icing or chocolate for the nose.

With these simple steps, you’ll create adorable Polar Bear Cupcakes that everyone will love!