Make a batch of sugar cookie dough.
Divide it in half.
Add some brown food color gel to one of the halves.
Place it back in your mixer and mix just until the color is even throughout the dough.
Roll out the dough to about 1/2" thick, cover it with plastic wrap and place it in the fridge or freezer for a few minutes so it will be easier to work with.
While the dough is chilling you can make a 9"x9" paper template to make things work a little easier.
Place the 9"x9" template on top of the brown dough and cut it into a square. Repeat for the uncolored sugar cookie dough.
Place the square sugar cookie dough on top of the square brown dough.
Next cut 3" off one side of the paper template. You should now have one 6"x9" piece and one 9"x3" piece.
Place the 6'x9" template on top of the square dough and cut off the 3" with a sharp knife or a pizza cutter.
Roll each 9" piece into a log. It will help if you use the plastic wrap to help get you started.
Note: Once you trim the brown and the uncolored dough you can re-roll it and cut it into a 3"x9" log and to make some small bears. If you use my sugar cookie recipe you can get 20 large bears and 12 small bears.
If you want to wait a few days to make them, wrap the logs well and place them in the freezer until you are ready to bake them.
If you're going to make them right now, wrap the logs with the plastic wrap and place them in the freezer for about 30 minutes so they'll be nice and firm when you slice them.
Slice the large log into 3/8" slices.
Use the cookie cutter to cut a notch on each side of the bears head and save the little piece to use for the bears nose. We'll make those in a minute.
Slice the small log into 3/8" slices and then cut them in half.
You may need to pinch each half of the little slice (ears) to make them fit into the notches you made with the cookie cutter. Place the ears in the notch and press them in place.
Roll the dough from the 'notch' you cut into a ball and place it on the bears face for the nose.
If you want the bears to be dark brown along the outside edge, just trim off the uncolored dough and press the brown together.
Bake according to your sugar cookie directions.
Once the bears cool you can add a few royal icing flowers to make a few of them look like girl bears.