Personally I hate the way the word "epic" gets thrown around but there's really no other word to describe the mammoth you're about to build. Materials can vary as your needs and supplies fit but to build the one showcased here you'll need:
A lot of snow
1 Santa hat
1 corn cob
1 bungee cord
1 pair of gloves
2 solar powered LEDs
Step 1: Work smarter, not harder.
I was raised believing the right way to build a snowman was to roll a big ball of snow together and place smaller balls of snow on top of it. My world was set right when I joined a team in a snow sculpture contest in college. The secret is to build a massive pile of snow and then carve the snowman from it. In our case we plowed the driveway into one mound.
Step 2: Establish your base.
Next, carve a trench in the desired size of the snowman's bottom around the pile. This will provide you with access to the entire mound as well as provide you with even more snow to work with. Use buckets to add to the top of the mound if you must.
Step 3: Finishing touches
Once you've carved the base, carve two additional layers each narrower than the last. Your snowman is taking shape. smooth the edges down with your hands and patch up and damage with additional snow. Add the hat, corn cob, sticks, gloves, scarf. The bungee cord makes a nice smiley mouth. The reflectors act as the buttons on his coat and the LEDs make a very cool effect as the eyes.
You'll be the talk of the neighborhood!