Equipment needed: Non-stick cooking spray. 2 round-bottom bowls, 1 three times the size of the other. Black, brown or blue food dye (for eyes). Blue food dye (for water). Toothpicks. 1 slab cardboard about 2' long by 1' wide. Aluminum foil. Tape. Melt butter in a large saucepan over low-medium low heat. Add marshmallows and stir until completely melted. Remove from heat. Add crisped rice cereal and stir until the cereal is well coated. Coat both bowls and a spatula or spoon with non-stick cooking spray. Press the mixture into the larger bowl up to about 1.5 inches from the top. Then, fill the smaller bowl. If the amounts look too out-of-proportion, you can change them later. Let the mixture cool in the bowls. Important: Do not let them harden! Cover your cardboard with aluminum foil and tape the edges to the bottom so they are hidden. When the cereal/marshmallow mixture is cooled enough to handle, turn both bowls over onto the middle of the foil. Set bowls aside for future use. Check the proportions of both mounds. If they look wrong, spray your hands with cooking spray and move the mixture from one round dome to the other until they look like a nicely rounded igloo with a shorter opening in the front. You can even pick them up and squeeze them into the right shape. You might want to pick up the smaller of the two mounds (with cooking spray on your hands) and mold it into an arch as I did. You can also dig out some of the larger mound so it fits snugly against the smaller mound (or arch). Any remaining cereal/marshmallow mixture should be used to even out the surfaces, seal gaps, etc. Put both mounds into their bowls and set aside. Wash hands. Using a dull knife or rubber spatula, coat the surface of the foil with the frosting. Work around the area where the igloo will go (do not frost under igloo's future location). Reserve a small area near the front of the igloo's location for a water hole. Spread frosting thick enough to cover the foil but reserve about 2 tablespoons of frosting. In a small bowl, mix 2 tablespoons frosting with blue food dye until mixture turns an icy or cool blue. Use your own judgment on the right tint for the "water.". Carefully spread the blue frosting on the foil surface where you left a gap near the front of the igloo's location. The white and blue frosting should meet but not overlap. Set aside frosted surface and let it begin to harden. Wash any dye off of hands. To make the polar bears: Using scissors, cut one large marshmallow lengthwise to form four legs (If you think of it like a soda can, you would be cutting from the top to the bottom and not side to side). Using toothpicks, attach two of the legs to one of the remaining whole, large marshmallows. This forms the front of the mother bear's body. Do the same with the other two legs and the other large marshmallow, but insert the toothpicks so that the legs are at an angle (like the bear is sitting with its legs under its body). Arrange the legs so the cut side of the marshmallow faces the back of the bear. Join the two body sections with a toothpick (you might need to shorten the toothpick to keep it from poking out the front or back of the bear). Make sure all legs are in the right place (back legs in back, front legs to the front and not the middle of the bear). Cut the last large marshmallow in half and then into a round shape to form the head. Poke the end of a toothpick into your black, brown or blue food dye and then into the marshmallow to form two small eyes. Using a clean toothpick, attach the head to the mother polar bear's body. You may want to use any remaining frosting to help seal the gaps in the body, above the legs and between the body and the head. Using the mini marshmallow (or the remainder of the marshmallow used to make the head), cut a triangle shape for a tiny head. You may need to squish the marshmallow to make it look right. Again, use the toothpick to insert dye for the eyes. Set aside both polar bears. Move the igloo into its final position. Using a flour sifter, begin to cover the igloo in confectioner's sugar. Be careful to cover the bottom area where the sugar wants to slide off. You may need to pick up the confectioner's sugar and pat it into place. Also use it to hide the joint where the two igloo parts meet. Cover any fingerprints with more powdered sugar. Dust the entire frosted surface (except the blue water) so it looks like freshly fallen snow coats the surface. Use any extra confectioner's sugar to finish off the igloo (make sure the entry of the igloo does not show foil). Lastly, position the mother polar bear so she is half sitting and looking into the water. Position the tiny triangle (the cub's head) in the water so it seems to be looking up at its mother. If this will not be served the same day, place the entire tray into a larger box and either seal it or cover well with plastic wrap. Note: You will need a very sharp or well serrated knife to cut this. Watch your fingers. The igloo will make many servings. Because it is so sweet, small portions are best. I had at least 50 modest portions, but one inch portions might be better. Caution: The polar bear mother can be eaten, but remove all toothpicks first. Get ready for heaps of praise! Enjoy!