So easy to make... got the idea from here. Modified.
3 bottle caps
orange scrap paper
embellishments (if desired)
optional magnet dots
Paint the bottle caps with several coats of white acrylic paint. Mine took 3+. I also painted the backs of my caps because since it's an ornament, the back may be seen. I decided to ink the edges with a black stamp pad to make them stand out. Then I cut a little free-hand triangle from paper and glued it on as a nose. I used the marker to draw eyes, a mouth and buttons. I used some fluffy string/ribbon and a button to make a scarf for my snowman. Totally up to you on how you want to embellish him/her. My sister came up with the idea that this snowman could also be made into a magnet by putting magnet dots or a magnet strip on the back. Mine hangs from a ribbon loop. I also added some glitter to him to make his "snow sparkle!"