1 cake mix (any flavor you want, chocolate, vanilla, red velvet, etc)
Sparkling Sugar Crystals
Vanilla Frosting (or buttercream frosting)
Chocolate chips (Mini's work fine)
Bake the cupcakes according to the package (or recipe) directions. Let them cool completely before frosting them. Frost them with your favorite vanilla or buttercream frosting and then immediately invert them into a shallow bowl filled with sparkling sugar crystals.
Add the face, you can use butterscotch chips for the nose.
If you don't have sugar crystals you could use shredded coconut for the "snow" effect.
Image Credit: Pinterest