From the Super Mario Wiki
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Pola is the third snow spirit Mario and Sonic the Hedgehog meet in Mario & Sonic at the Olympic Winter Games. They first find it guarded by Dry Bowser at the end of Sparkleton 2. After defeating him, they free Pola from its floating prison, and it joins the group as Sparky leaves.
After freeing it, the player gets the Pola Emblem.