For the polar bear cookies, first mix the flour with baking soda and crumble with the butter. Add the remaining ingredients and quickly knead into a dough. Place in the refrigerator for a few hours.
Then roll out on a floured work surface and cut out polar bears. Bake at about 170° C for about 15 minutes. Allow to cool.
In the meantime, melt the couverture in a water bath. Mix with bitter almond oil and coat the polar bear cookies with it. Allow to dry.
Finally, apply the eyes with melted cooking chocolate. A toothpick is suitable for this. Let the polar bear cookies dry.