Use any color 11x14 paper
You can trace & your charges can cut out with or without your help depending on age.
White paper trace & cut eyes add wiggly eyes trace & cut breast of belly
Orange paper trace & cut beak
Black paper trace & cut body
Any color fleece trace & cut circles for ear muffs & scarf
When cutting scarf it works better to cut where it will go around neck a bit thicker maybe about 1.5 inches and as you get closer to where you will tie it maybe 1/2 to 1/4 inch.
Lay scarf on paper make it so the length will even, then glue middle of scarf down
Glue white breast on black body
Glue on eyes & wiggly eyes
Glue body on colored sheet of paper
Add thicker pipe cleaner ( you may need to hot glue this )
Draw, cut, stamp or buy snowflakes for back ground