Fill the front side of the paper plate where the white color is with double-sided tape.

And then fill the paper plate with double-sided tape using white cotton balls. Do not leave spaces, and make sure to put white cotton balls on each part of the paper plate.

Cut out two little and two big circles from each color of white and black paper, large enough for your bear's eyes, and cut one triangular shape out of black colored paper for your bear's nose using scissors.

Attach the cut pieces well together using liquid glue.

Place and paste each piece neatly and correctly into the work you did in step two.

For the final step, cut an anchor's arms-like shape out of the remaining black colored paper for your bear's mouth, and here you go! Your polar bear is now finally done! Nice work!