Protect your surface from paint. I like to use wax paper because I can easily throw that away when finished, and the craft won't stick to it.
Paint the paper tube white and let it dry
Using puffy paint, add eyes and a smile to the snowman
Optional: Add little white specks to the sides of the eyes. They should either both be on the left side of the eyes or the right side
Glue three buttons on the lower portion of the paper tube
Cut out a small orange carrot from the orange foam sheet and glue that on for the nose
Make earmuffs by cutting a three-inch piece of pipe cleaner and bending it into a curve
Glue pom-poms to each end of the pipe cleaner and let dry
Glue the ear muffs onto the paper tube snowman