Step 1: Make the Cookie Dough

1. Begin by stirring together the dry ingredients in a medium-sized mixing bowl. Combine the all-purpose flour, baking powder, baking soda, and table salt, then set this mixture aside.
2. In a larger bowl, use a silicone spatula to mix together the melted unsalted butter, brown sugar, and granulated sugar. Stir until the sugars are fully combined with the butter and the mixture is smooth and creamy.
3. Add in the egg and vanilla extract to the wet ingredients. Continue stirring until everything is well incorporated, and the mixture is smooth.
4. Gradually add the dry ingredient mixture into the wet ingredients. Stir until the dough comes together and no dry spots remain. Be careful not to overmix to ensure the cookies remain soft and chewy.
5. Once the dough is fully mixed, gently fold in the chocolate chips. Be sure to distribute them evenly throughout the dough for an even chocolate-to-cookie ratio in every bite.

Step 2: Scoop and Bake the Cookies

1. Preheat the oven to 350°F (177°C) and place an oven rack in the center. Line two baking sheets with parchment paper or silicone mats to prevent the cookies from sticking.
2. Use a medium cookie dough scoop (about 2-3 tablespoons each) to gather the dough. Place the dough balls onto the lined baking sheets, spacing them 3-4 inches apart to allow for spreading.
3. For the bear ears, take about 1 teaspoon of dough and place it on top of the cookie dough balls on both the left and right sides of each cookie.
4. Bake the cookies in the preheated oven for 11-13 minutes, or until the edges are set and golden brown. The centers may still appear soft, but they will firm up as the cookies cool.
5. Allow the cookies to cool on the baking sheets for about 5 minutes before transferring them to a wire rack to cool completely.
6. For rounder bear faces, you can gently reshape the edges of the warm cookies using a silicone spatula. This is especially effective if you want your cookies to have a more defined round shape after baking.

Step 3: Decorate the Cookies

1. To make the icing for the bear faces, start by adding the powdered sugar to a small bowl. Slowly add ¼ teaspoon of water at a time, stirring the mixture until it reaches a thick, pipeable consistency. You may need to add up to 2 ½ teaspoons of water, depending on the thickness of the icing.
2. Divide the icing into three portions. Add a drop of pink food coloring to one portion to create the blush for the bear faces. Add black food coloring to another portion to make the eyes and nose, and leave the third portion white for the snout and ears.
3. Pour each portion of icing into a separate piping bag. For the snout and ears, use the white icing. For the eyes, nose, and blush, use the black and pink icings accordingly.
4. Once your cookies have cooled completely, use the piping bags to decorate the bear faces. Start by piping the snout and ears with the white icing. Let the snouts set slightly before piping the eyes and nose using the black icing.
5. Finish the decorations by adding a small amount of pink icing to the cheeks for a cute blush effect.
6. Allow the decorated cookies to dry completely before serving.