For the topping:
1. Preheat the oven to 180C. Line a 12-hole muffin tin with muffin cases.
2. Beat together the butter and sugar until pale and fluffy. Add the eggs, a little at a time, beating well between each addition.
3. Fold in the vanilla extract and the flour then divide the mixture between the muffin cases.
4. Bake for 15-18 minutes until well-risen and golden. Allow to cool completely before decorating.
5. Roll out two thirds of the white fondant icing and cut out 12 circles (about 7cm in diameter). Pinch the edge of the icing circles in two places to create the polar bear's ears.
6. Spread a little of the buttercream on the top of each cupcake and then put a circle of fondant icing on each one.
7. Divide the remaining fondant into 12 and roll each piece into a small ball. Stick the balls onto the cakes (to make a nose) using a dab of water and then brush the whole of the fondant icing lightly with water and dip into the desiccated coconut to coat completely.
8. Take the black fondant icing and roll out 12 balls to add to the noses and 24 small balls for the eyes. Use a little of the writing icing to stick these onto the bears to create the faces.
(Taken from Tesco.com)