WHAT YOU NEED:
-Metal rim tags
-Yarn or Ribbon (small pieces are all you will need, this is an excellent way to use up bits and scraps left over from another project. Or use some of the scraps of ribbon from wrapping presents!)
-Wiggly eyes (Not strictly necessary, you can draw the eyes on instead, but wiggly eyes are always a fun addition.)
-Scissors
-Glue
-Markers

Glue the two tags together, placing them so that the hole on the bottom tag is covered, and the hole on the top tag is located at the top. Let them dry. (I like to clamp them together with a binder clip or clothes pin.)

Glue on the wiggly eyes, draw on a carrot nose, a smile, and a couple of coal black buttons. You could also draw eyes.

Cut a piece of black paper in the shape of a top hat, and glue it to your snowman's head. Make sure to tilt it to the side so it does not cover up the hole in your top tag. (And also, it gives your snowman a rakish air!)

Wrap a piece of yarn or ribbon around your snowman's neck, securing it underneath the bow with a dot of glue. Tie a loop of ribbon through the hole on the top.

Now you have a cute little snowman, waiting to be hung on the tree or attached to a package for a extra holiday cheer!