Method (cookie)

1. Preheat the oven to 180°C fan and line 2 baking trays with grease proof paper.
2. Add the butter and sugar into a mixing bowl or the bowl of the stand mixer fitted with the paddle attachment. Whip with a hand mixer or the stand mixer until light and creamy.
3. Add the milk. Whip again until combined.
4. Sift in the flour, baking powder, bicarbonate of soda. Mix until just combined.
5. Fold in the white chocolate chunks / chips. You may wish to add in a little more flour if the texture of the dough is a-little too sticky.
6. Scoop the cookie dough into balls (approximately 35-40g each) using spoons or an ice-cream scoop.
7. Optional step – Sprinkle some caster or granulated sugar over the cookies before baking.
8. Place the cookies on the lined tray (leave the dough in balls, only press them down slightly), leaving room in between as they will spread when baking.
9. Bake in the middle of the oven for 12-14 minutes, or until very lightly golden.
10. Once baked, remove the trays from the oven, use a round cookie cutter to help shape the cookies. Use the cookie cutter to scoot the cookies into a circle.
11. Allow the cookies to cool on the baking tray. While they’re cooling, make the buttercream.

Method (buttercream)

1. Add the butter into a bowl and whip until smooth and creamy, either in a stand mixer with a balloon whisk attachment or using a hand held electric whisk.
2. Add in the icing sugar and vanilla, whip until creamy. If it’s too thin, add some more icing sugar until it’s thick and creamy in consistency. The more you whip it, the more air gets incorporated and it’ll become light and creamy. You can also add in a teaspoon of cornstarch / cornflour to help thicken up the buttercream if needed.
3. Transfer the buttercream into a piping bag fitted with a large round tip nozzle.
4. Once the cookies are fully cool, pipe a swirl of the buttercream on top of each cookie.
5. Pour the desiccated coconut onto a plate, dip the buttercream on top of the cookies into the coconut to coat. Set aside.

Method (marshmallow decorations)

1. Make the polar bears : Cut a large marshmallow in half, then cut one of the halves in half (these are for the ears). Use some buttercream to stick the ‘ears’ to the top of the polar bear head. Cut a large marshmallow in half and stick to the front (this is for the nose).
2. Add black food gel to a little but of buttercream, transfer into a piping bag and snip off the tip. Pipe on the eyes and nose. Alternatively: You could pipe the eyes and nose with some black royal icing (aquafaba mixed with icing sugar until its a thick, tooth paste consistency, dyed with some black food gel). Again, transfer this into a piping bag, snip off the tip and pipe on the details. 
3. Serve and enjoy.