Polar Bear forms the closest links to traditional definitions of biomorphism. It slips back and forth from subjectivity to objectivity, and from abstraction to figuration. Its abstract form is rooted in primordial nature, whilst its title refers to an animal form, grounding this work in the figurative.

O'Connell has long held an interest in forms that confound natural and artificial. The refined yet organic shapes of imatra stones and concretions, geologic structures often confused with fossils were used as the departure point for Polar Bear, an example of this phenomena. Imatra stones often develop over centuries when minerals precipitate within rock cavities or build up around a nucleus such as a pebble or shell and evolve into s tacked disc shapes. O'Connell is fascinated by such complex natural processes, which exist on a minute scale, that she magnifies to provide a new perspective on their usually negligible existence.

Polar Bear was initially a pet name for the unwieldy object that resulted from O'Connell's manipulation of these imatra stones and concretions. Over time, this incidental nickname became apt, especially as the notion of this creature, which lives alone in an all-white world, became more meaningful to O'Connell following her partner's death. She moved from London to Cork and built a white studio at the back of her cottage, white being favoured for its ability to expose detail. Her new studio allowed her to see all of her works with fresh eyes. Polar Bear was constructed within the blank slate of this new white studio and the similarities between O'Connell's and the Polar Bear's environments lend an autobiographical nature to this piece.

Despite these readings, Polar Bear is ultimately unclassifiable. O'Connell has said that it is an amalgam of all the things she likes. This amorphous nature is evidenced by the continuous shift from abstract to literal, warm to cool and intentional to accidental that results in the dynamic and enigmatic form that is Polar Bear.