Cream the unsalted butter until soft, then mix in powdered sugar using a whisk.

Add egg and vanilla extract to the mixture and whisk until combined.

Sift cake flour and baking powder into the mixture and fold using a spatula. For cocoa dough, sift cake flour, cocoa powder, and baking powder together.

Shape the cocoa dough into one large cylinder (5cm diameter, 10cm length) and two small cylinders (1.5cm diameter, 10cm length).

Press the large cylinder with chopsticks to create ear indentations and attach the small cylinders as ears.

Wrap the shaped dough in plastic wrap and chill in the freezer for 10 minutes.

Roll the plain dough to 3mm thickness and chill in the freezer for at least 10 minutes.

Cut the plain dough into pieces and wrap them around the bear-shaped cocoa dough. Chill again for 10 minutes.

Slice the cookie dough into 5mm thick pieces and bake at 170°C for 10 minutes.