Prepare a short pastry according to the basic recipe. Cut out small and large circles from it on floured work surface and bake at 200 °C until light blond on sight. Allow to cool.
Knead the fondant until soft. Separate small balls and shape into rounded triangles (ears). Melt the chocolate coating in a water bath.
Coat cookies with chocolate glaze and sprinkle thickly with coconut flakes. Place 2 fondant ears, 2 chocolate balls as eyes and 1 chocolate drop as snout on each and gently press into the still soft chocolate coating.
Let fluffy polar bear cookies dry and then store in an airtight cookie tin.