Make and decorate cookies one day in advance. Prepare cookie dough following recipe directions. Use rolling pin to roll out 1/8 in. thick. Cut with bear cutter from set. Bake and cool.
Prepare Color Flow icing following recipe directions. Tint portions brown and dark brown. Use tip 2 and full-strength brown icing to outline bear. Use thinned brown icing in a cut disposable bag to fill in bear; let dry 4 hours to overnight.
Use tip 2 and full-strength dark brown icing to pipe in tummy, snout and ears; pat smooth with finger dipped in cornstarch. Let dry 1 to 2 hours. Use black edible color marker to draw eyes, nose and mouth.