Preheat the oven to 325 degrees. Line a 12-cup cupcake pan with paper liners. In a medium bowl, whisk together the flour, baking powder, baking soda, and salt. In a small bowl, stir together the milk and vanilla.

In the bowl of a stand mixer fitted with the paddle attachment, beat the butter and sugar on medium-high speed until light and fluffy, 2 to 3 minutes. Reduce the speed to medium-low, slowly add the egg and egg whites one at a time, and beat until creamy, 1 to 2 minutes.

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 until the tops are just dry to the touch and a toothpick inserted into the center comes out clean, 18 to 20 minutes.

Using a standing mixer with a paddle beater, cream the butter and vanilla until combined. Mix in 2 C of powdered sugar on low speed until combined, the frosting will look like pebbles. Mix in the remaining powdered sugar and slowly increase speed to medium speed. Mix in the heavy whipping cream and continue to beat the frosting until it is combined and smooth

Scoop a mound of frosting on top of the cupcake and use the cake spatula to smooth it into a thick mound. Scoop some frosting into the piping bag. Take a Ghirardelli white melting wafer and pipe a dollop of frosting on top of it.

Place the frosting wafer into 1 top corner of the frosting mound to create the ear of the bear. Repeat for the other side Now you should have the ‘head’ and ‘ears‘.

Place a wafer in the center of the frosting to create the ‘nose’. Pipe frosting on top of the wafer. Using the white sanding sugar, coat the cupcake in the sanding sugar. Make sure to do this part over a bowl that way you don't end up sanding sugar EVERYWHERE! It’s not fun to clean up!

Pick out two large size black pearl sprinkles for the eyes and place them above the nose. Make sure to press down into the frosting. Pick out a slightly smaller black pearl sprinkle for the nose. Enjoy