Step 1: Concept Use standard limits or expansion/L'Hôpital's Rule for $0/0$ forms.
Step 2: Meaning $e^{x^2} \approx 1 + x^2$ and $\cos x \approx 1 - x^2/2$.
Step 3: Analysis Numerator: $(1+x^2) - (1-x^2/2) = 3x^2/2$. Denominator: $\sin^2 x \approx x^2$.
Step 4: Conclusion Limit: $\frac{3x^2/2}{x^2} = 3/2$.
Final Answer: (B)