There is nothing cuter than a snowman, except a "kinder-created" snowman. Watching little fingers stick carrot noses and top hats to wet paint is really amusing and utterly adorable. Since most of my students have never seen snow (Santa Barbara!), I talk about how to make a snowman, focus on the big, medium and small concept that is just perfect for kinders.
Place a container of white tempera paint and large brushes on each table. Set out table protectors if you wish and then a blue or purple paper on top of that (or whatever color you like). Ask the children to paint the snow first, then the series of snowballs, beginning with the largest (bottom) and finishing with the smallest (head).
Then, as the kids add snowflakes (using the back of their brushes), place a tray of painted paper (perhaps from a previous lesson) or colored printed paper, scissors, glue stick and a black oil pastel on the table.
Demonstrate how to cut out a top hat, scarf, nose, etc. For this age, I focus on shapes: triangle for nose, a square and a rectangle for the hat, etc.
If a child wants to tear some pieces, I let them, but for the most part, every detail or embellishment is cut out.