#### **Step 1: Make the Cupcakes**
Preheat oven to 350°F (175°C) and line a muffin tin with cupcake liners.
In a bowl, whisk together flour, baking powder, baking soda, and salt. Set aside.
In a large mixing bowl, beat butter and sugar until light and fluffy.
Add eggs one at a time, then mix in vanilla extract.
Alternately add dry ingredients and milk, mixing until just combined.
Fill cupcake liners about 2/3 full and bake for 18-20 minutes, until a toothpick inserted in the center comes out clean.
Let cool completely before frosting.
#### **Step 2: Make the Frosting**
In a bowl, beat butter until creamy.
Gradually add powdered sugar, mixing well after each addition.
Add heavy cream, vanilla, and salt, then beat until light and fluffy.
#### **Step 3: Assemble the Snowman Cupcakes**
Pipe or spread frosting on each cupcake, creating a smooth, rounded dome.
Place a large marshmallow on top for the snowman’s head.
Use candy eyes, mini M&M’s, and sprinkles to create the face and buttons.
Stick pretzel sticks into the sides for arms.
Wrap red licorice or fruit roll-up strips around the marshmallow as a scarf.
#### **Step 4: Serve & Enjoy**
Let cupcakes set for 10-15 minutes before serving.
Store in an airtight container at room temperature or in the fridge.