#1 - Create a new document. The one I choose is, 370(width)x440(height)
#2 - Now we are going to make a new layer, Shift+Ctrl+N and name it 'Bottom'
#3 - for the bottom body part, create a circle, not to big, not to small. Mine is 130x130 and fill with White '#FFFFFF'
#4 - This next step is simple, just duplicate the 'Bottom' layer. Right Click>Duplicate Layer>Ok
#5 - Using the move tool, drag the snowman up so its on top of the bottom part, but still a little bit resting on the bottom.
#6 - We need to make this ball smaller to simulate the body of the snowman. Using the 'Free Transform' tool(Edit>Free Transform), drag in the corners so its slightly smaller than its bottom.
#7 - Repeat step 4, buy duplicating this layer, and moving this part up on top of the body part of your snowman. This part is now the head. Your snowman should look similar to this.
#8 - The snowman needs some color and depth. Select the bottom layer, now for some effects. Go up to your top bar and click Layer>Layer Style>Inner Shadow. The settings I used are:
Blend More: Normal
Color: BFD9EB
Angle: -39
Use Global Light: Unchecked
Distance: 14
Choke:40
Size: 57
Contour: Anti-aliased Unchecked
Noise: 0%
(Screen Shot below)
#9 - Now to add these effects on the other layers, you can either do the same thing, or right click on the layer and click 'Copy Layer Style'
#10 - Now right click on the next layer above the one that you are already on, and click 'Paste Layer Style'
#11 - Duplicate the layer, and place it on top after using the free transform tool to make the head smaller.
Your snowman is now done, you can add any thing to it.
More Tutorials: 
