With a piping bag fitted with the Wilton 1A piping tip and white buttercream, pipe a large dollop of buttercream in the center of the cupcake.
Spread the sprinkles on a flat plate, then gently press the piped buttercream into the sprinkles to cover.
With the same piping tip, pipe a large dollop in the center of the sprinkled buttercream to make the bottom of the snowman.
Pipe another dollop on top of the first, but this time make it a bit smaller for the snowman’s head. If you end up with a shape that isn’t exactly spherical, use a wet fingertip to flatten the top out.
Add black sprinkles for buttons eyes.
Add a carrot sprinkle nose.
Add two dragees by the ears for earmuffs.
Connect the dragees on top of the head with a line of jimmies.