Glue marshmallows to blue paper, forming three circles as shown.
Using black marker, make a series of small dots on bottom of top circle to create a mouth.
Glue three buttons into middle circle.
Glue two google eyes on top of top circle and glue a rolled piece of orange tissue paper underneath eyes to create a nose.
Glue a few foam snowflakes around snowman.
Cut a simple hat from scrapbook paper and glue to snowman's head.