Steps
1. Preheat oven to 170°C (340°F).
2. In a bowl, cream together softened butter, granulated sugar, and powdered sugar until smooth.
3. Mix in vanilla extract.
4. Gradually add flour and milk, mixing until a dough forms.
5. Roll dough out to about 5mm thickness on lightly floured surface.
6. Use a teddy bear-shaped cookie cutter to cut out shapes.
7. Place cookies on baking sheet lined with parchment paper.
8. Bake for 12-15 minutes until edges turn light golden.
9. Let cookies cool completely.
10. Prepare royal icing by whisking egg white, powdered sugar, and a few drops of lemon juice/water until thick and smooth.
11. Separate icing into two bowls; dye one brown, leave the other white.
12. Using a fine piping tip, outline the teddy bear's tummy with white icing to shape the 'abs'.
13. Fill in the bear's body and other details with brown icing.
14. Allow icing to dry before serving.
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