Preheat oven to 350 degrees F.
In a bowl, cream together butter and sugar using a mixer until light and fluffy.
Add ingredients in this order; Beat in the eggs, baking soda, baking powder, salt and vanilla extract until well combined.
Then slowly add in the flour while mixing until a smooth dough forms. Cover and chill in fridge for 30 minutes.
Make 3 dough balls; large, medium and small and place from small to large about ½ inch apart.
Bake for 10-12 minutes, or until they're lightly golden around the edges.
When the cookies are done, let them cool on the baking sheet for a few minutes. While the cookies are still warm and soft place the mini chocolate chips for eyes, an orange sprinkle for the nose and a mini peanut butter cup slightly slanted on the snowman head.
Add the red and green M&M's for the buttons down the middles. Carefully transfer the cookies to a wire rack to cool completely.
Once cooled, add the scarf to each snowman using the cookie icing. Allow icing to harden and enjoy.