I will assume that you have a good working knowledge of PSP program.

This tutorial is written for PSP8. Can be tried on PSP9 or later version. It is too detailed so I created a selection file for you to go by.

Download the selection zip file and extract it to your PSP8 selection file.

Let's do the hat first.

Open a canvas size 600x600, transparent. New raster layer. Click on elections/ Load-Save selections/ Load selection from disc and locate the sn1hat1. Flood fill it with color #85050E. Click on Effects/ 3D Effects/ Cutout. Interior color to #85050E . Settings below. Click OK. Deselect.

New raster layer. Load the selection sn1hat2. Flood fill with #CE8C36. Apply cutout, change color to #CE8C36. Click OK. Deselect. Move the layer down.

New raster layer. Load the selection sn1hat3. Flood fill with #85050E. Apply cutout, interior color to #85050E. Click OK. Deselect.

New raster. Load the selection sn1hat4. Flood fill with #CE8C36. Apply cutout, interior color to #CE8C36. Click OK. Deselect.

New raster. Load the selection sn1hat5. Flood fill with #85050E. Apply cutout, interior color to #85050E. Click OK. Deselect.

New raster. Load the selection sn1hat6. Flood fill with #CE8C36. Apply cutout, interior color to #CE8C36. Click OK. Deselect.

New raster layer. Load the selection sn1hat7. Flood fill with #85050E. Apply cutout, interior color to #85050E. Click OK. Deselect.

New raster. Load the selection sn1hat8. Flood fill with #CE8C36. Apply cutout, interior color to #CE8C36. Click OK. Deselect.

New raster layer. Load the selection sn1hat9. Flood fill with #85050E. Apply cutout, interior color to #85050E. Click OK. Deselect.

Merge all the layers visible. Make the hat selected and apply cutout one last time.

Click on Lighten/Darken Brush. Settings below.

Highlight the hat as shown below.

New raster layer name it head. Load the selection sn1head. Flood fill with white (#FFFFFF). Apply cutout, fill interior color with (#FFFFFF). Deselect. Move the layer down.

New raster layer name it eyes. Load the selection sn1eyes. Flood fill with black (#000000). Click OK. Deselect. Click on paint brush/ size 3/ color white. Apply white dot on each eye.

New raster layer name it nose. Load the selection sn1nose. Flood fill with #F29322. Apply cutout. Fill interior color with #F29322.

New raster layer name it mouth. Load the selection sn1mouth. Flood fill with #000000. Click OK. Deselect.

New raster layer name it cheeks. Load the selection sn1-cheekblush. Flood fill with #D79BA8. Click OK. Deselect.

New raster layer name it earmuff1. Load the selection sn1-earmuff1. Flood fill with #98A56C. Apply cutout, interior color to #98A56C. Click OK. Deselect.

New raster layer name it earmuff2. Load the selection sn1-earmuff2. Flood fill with #98A56C. Apply cutout, interior color to #98A56C. Click OK. Deselect. Move the layer to the bottom.

 Add new raster layer name it right arm. Send the layer down to the bottom. Load the selection sn1-right-arm. Flood fill with white. Apply cutout, interior color to white. Shadow color to New settings below. Click OK.

New raster layer name it right arm sleeve. Load the selection sn1-right-arm-sleeve. Flood fill with #A80813. Apply cutout, interior color #A80813, shadow color to black. Click OK.

New raster layer, click on airbrush. Settings below. Apply airbrush as shown below. Click on ADJUST/ BLUR/ GAUSSIAN BLUR 8. Deselect. Merge the layer down.

Click on lighten/darken brush. Slightly brush the part shown on the image below.

New raster layer name it right arm cuff. Load the selection sn1-right-arm-cuff. Apply cutout, interior color #CE8C36. Click OK. Deselect.

New raster layer name it body. Load the selection sn1-body. Flood fill with #FFFFFF. Apply cutout, interior color #FFFFFF, shadow color #400000. Click OK. Deselect.

New raster layer name it right vest. Load the selection sn1-right-vest. Flood fill with #A80813. Apply cutout, interior color #A80813, shadow color to #000000, Opacity to 75, Blur to 25. Click OK. Deselect.

New raster layer name it vest buttons. Load the selection sn1-vest-buttons. Flood fill with white. Apply cutout, interior color to white, opacity 9, blur 3. Click Ok. Deselect.

New raster layer, name it left arm. Load the selection sn1-left-arm. Flood fill with white. Apply cutout, interior color to white, shadow color #400000, Opacity 60, Blur 25. Click OK. Deselect.

New raster layer name it left arm cuff. Load the sn1-left-arm-cuff. Flood fill with #CE8C36. Apply cutout, shadow color to #000000. Click OK. Deselect.

New raster layer name it left arm sleeve. Load the sn1-left-arm-sleeve. Flood fill with #A80813. Apply cutout, shadow color to #000000. Click OK.

Keep it selected. New raster layer. Click on airbrush tool. Change f/s properties to #000000. Apply airbrush as shown below.  Deselect and merge the layer down. Apply lighten/darken, change the size to 60.

Make the left vest selected. New raster layer. Apply airbrush just below the arm. Run the airbrush twice. Apply blur. Deselect and merge it down.

Make the right vest selected. New raster layer. Apply airbrush just close to the buttons. Apply Blur 5. Deselect and merge the layer down.

Make the body selected. New raster layer. Airbrush, color #85050E, size 32. Apply airbrush just below the vest and on the left side as shown below. Apply BLUR 28. Deselect and merge the layer down.

New raster layer, name it scarf1. Send the layer scarf1 to the bottom. Load the sn1-scarf1 selection. Flood fill with white. Deselect. Click on selections tool, lasso. Make part of the scarf selected and flood fill it with any colors or printed background you want. Apply cutout, vertical/ horizontal 3, opacity 70, blur 10. See scarf below.

Repeat the same process for the scarf 2.

Click the top layer (merged). New raster layer and name it snowball1. Load the sn1-snowball1 selection. Flood fill with white. Apply cut out, change opacity to 60. OK. Deselect.

New raster layer name it snowball2. Load the sn1-snowball2 selection. Flood fill with white. Apply cutout. Deselect

Repeat the process to all the remaining snow balls.

After you're done with the last snowball which should be the snowball on the snowman's right hand, make the right hand selected. Apply airbrush, color #5D1F01, size 14. Gaussian Blur 3. Deselect.

Your first snowman player is done. Merge all the layers visible. Save it as PSP file or a tube.

For a the rest of the snowmen. Go to my Snowman2 tutorial. You can create a snow men having a snow fight scene for your seasonal page.