While our home was being built, I would periodically check out the dumpster to see what I could find. Lots and lots of scrap 2x4's. The great thing about a 2x4 is that when you cut out a small shape, it will stand on its own. I've made snowmen, birds, fish, and small pumpkin jack-o-lanterns.
The cost of this project is pennies, so it makes a great craft for Children's camps or Scout meetings. It is easy painting and decorating so less artistic children can do it and you end up with something you will want to keep from year to year. All you need is someone handy with a jigsaw.
Scrap piece of 2x4
Sand paper and electric sander
White acrylic paint
orange pipe cleaner
Old buttons, felt, fabric pieces, anything to dress up your snowman
Optional - Drill and broken branch pieces
Sharpie marker (black)
Pink craft paint