Step 1

LETS HAVE FUN

Set your background to the size you want. I'm working with a bg size of 872 by 1268. and background color. "ccffff"

I have it this size because I will be creating a background at a later time.

Step 2

In a new Layer use the Elliptical Marquee Tool and draw a circle to match my snow man. Note your circle should be more of an oval shape. AND fill with any color you want.

Step 3

Applying Blending Options>Inner Glow>Gradient Overlay . the Gradient color should look like this.

Step 4

Now duplicate the snow ball layer then use the Free Transform tool to shape the snow balls into the body and head.

Step 5

Use the Elliptical Marquee Tool and draw a small oval to create buttons on the snowman.

Fill with any color and apply the blending options Drop Shadow >Gradient Overlay>Stroke, Gradient color view here.

Step 6

Duplicate two copies of the layer containing the button and choose Free Transform option to change the copies’ sizes, placing them the way demonstrated next picture

Step 7

Using Elliptical Marquee Tool in a new layer draw a circle for the nose. Fill with any color.

Next apply Blending options.

Step 8

Add Blending Options>Inner Shadow>Gradient Overlay Gradient overlay colors

Step 9

Create a new layer and use on it a standard brush (Brush Tool (B)) to draw the eyes and the mouth, with color black

Step 10

Using the Line Tool (U), draw the arms of the snow man

Step 11

OK you're done.....I saved the final result as png so you can see the design better.