Using your favorite sugar cookie recipe, cut out and bake 20 2-inch round cookies and 10 ½-inch round cookies. Place one of the smaller cookies on top of the bigger cookie and press down slightly. This will be the snout.
Bake as directed, then remove from the oven and allow it to cool.
Using your finger add the red sanding sugar to cookies
Once cookies are fully cooled, attach the ears by pipping white chocolate on each side of the bears head. Let set completely, then draw the face of the bear and eyes using an edible marker.