I know, polar bears are 70/70 a/d now.
I've killed 1k them after ogres. I was bored when I started to kill ogres too fast.
Polar Bears was my rescue after ogres started to ignore me.
I can't give any recommendations about p/c for polar bears, but I think, it should be enough like ogres (20/28).
I can't test it, because I'm overhead now and preparing to jump to fluffies.
I would put them somewhere in between ogres and armed fem. orcs. I would suggest going to polar bears after ogres and just skip armed orcs, as they do lotsa criticals and are expensive to train on.
im 72/77 a/d and im still at polars getting 250k OA exp/hour and will probably stick here til 85def and head straight for fluffs.
