In a big bowl combine flour and baking powder. Add butter in small pieces together with the egg and sugars.
Using your hand mixer first and then your hands knead dough until smooth. Divide and add cocoa and milk to one half of the dough.
Wrap both doughs into cling film and refrigerate for 30 minutes.
On a lightly floured surface roll out the brown dough to about 3 mm thickness (0.1 inch). Cut out 8 circles of 8 cm/ 3 inches in diameter. These will form the bears' heads.
If you have brown dough left over (scraps) use it to form 16 small circles, which will be the bears' pupils. If you dont have dough left over use chocolate later on to decorate the bears' eyes.
Now roll out the white dough to the same thickness and cut out 24 circles of 4 cm/1.5 inches in diameter. These will be the bears' ears and noses. Also cut out 16 circles of about 2 cm/0.75 inches in diameter for the eyes.
Place two eyes on each big brown circle and then place a pupil on each eye if you have it.
Then place two ears on the side of each big brown circle (underneath the brown dough) and also place one nose in the centre of each.
Once your bears are assembled, place them on a paper-lined baking sheet and bake at 180°C/350°F in the preheated oven for about 10 minutes or until crisp and lightly browned around the edges.
Allow to cool completely (on a wire rack) and then decorate to your liking. I used dark chocolate to draw a bear's mouth on each white circle (see pic). Let dry and then wrap or store in an airtight box.