Preheat your oven to 325F. Using cupcake liners, line a muffin pan.
Using a stand mixer or in a medium bowl with a hand mixer, whisk your sugar and butter together for around five minutes. The mixture is ready when it’s a pale yellow and fluffy.
While still whisking the butter and sugar mixture, add in vanilla and then the eggs, one at a time.
In a separate medium bowl, add the salt, flour, baking soda, and baking powder. Combine well with a whisk.
Slowly whisk in the flour mixture and the milk to the sugar and butter mixture. Add flour then milk in small portions and repeat until they're fully incorporated. Fold in the shredded coconut.
Using a small measuring cup, begin to pour the batter into the prepared cupcake liners. Fill 1/2 of the way to allow room for the cupcakes to rise.
Bake for 30 minutes at 325F. Tops should be golden brown, and a toothpick should come out no more than slightly moist.
Cool completely (30-45 minutes) before frosting.
To assemble the polar bear, frost the cupcakes and then sprinkle with coconut. Add the Raffaelo coconut ball for the polar bear’s head. Use Junior Mints for paws and black icing to draw the claws, draw the mouth, and dot the eyes.