Preheat the oven to 325°F and line a 12 cup cupcake pan with paper liners.
In a mixing bowl, whisk together the flour, baking powder, baking soda, and salt. In a separate small bowl, stir together the milk and vanilla.
In the bowl of a stand mixer fitted with a paddle attachment, cream together the butter and sugar on medium-high speed until light and fluffy (2-3 minutes).
Reduce speed to medium-low and slowly add the egg and egg whites one at a time, mixing as you add, until creamy.
Slowly add half the flour mixture, then the milk mixture, then the remaining flour mixture, beating until just blended after each addition.
Divide the batter evenly among the cupcake liners and bake 18-20 minutes.
Icing Directions
Cream the butter and vanilla, then mix in 2 cups of powdered sugar on low speed.
Add the remaining powdered sugar and slowly increase speed to medium speed.
Mix in the heavy whipping cream until everything is well combined and frosting can hold a peak.
Decorating Directions
Use your cookie scoop to add a mound of frosting to the top of each cooled cupcake and an offset spatula to smooth and even.
Scoop remaining frosting into the piping bag and pipe a dollop of frosting on top of each white chocolate wafer (you will need 3 wafers per cupcake).
Place two frosted chocolate wafers into the top/sides of the cupcake for the bear's ears.
Place a wafer in the center of the frosted cupcake as the nose.
Cover the entire surface of the cupcakes with white sanding sugar.
Place two black pearl sprinkles for the eyes, and one black pearl sprinkle on top of the nose.
Notes
Nutrition information is provided as an estimate only and will vary based on exact ingredients used and serving size.