A pack of plastic spoons, cotton balls, glue, markers, thread and black construction paper is all you need. Oh, yes, of course a bunch of little kids too!
Glue cotton balls onto the spoon on the bumpy side. See picture. Draw his face, give him a hat with black construction paper. If you glue a piece of thread on top he will be happy to dance over the Xmas tree.
Happy Jolly Holidays! Have some hot chocolate but please don't give it to the snowman. ;-)