The best part about this instructable is that you need no material :)
Just snow, which you will find anyways in abundance in winters if it snows in your region.
Let's get started:
All you need to do now is treat the snow as your canvas and start painting!
Note: An amateur may just begin by carving with fingers, or a stick ..or any object you find comfortable to work with.
Whereas, you also get precise tools for it I suppose.
Happy carving! :)