Provide children with white paper plates or cut-outs of polar bears.
Have the children apply glue to the surface of the paper plate or the entire image of the polar bear cut-out.
Give the children cotton balls and have them press the cotton balls onto the glued surface, creating a solid single layer.
Help the kids cut two small circles and one medium-sized circle from black construction paper or black craft foam. Have them glue the two small circles onto the cotton balls for the polar bear's eyes and the medium-sized circle for the nose.
Cut a length of black yarn. Have the children apply glue on top of the cotton balls where the polar bear's mouth should go, in an upward semi-circle. Instruct children to press the yarn onto the glue, creating the look of a smiling mouth.