Using 1/2 can of vanilla frosting, frost cupcakes. Place other opened can of frosting in the microwave and heat in 10-second intervals, stirring in between, until frosting is the consistency of heavy cream. Place doughnut on a fork and dunk into frosting; shake excess frosting off and place in center of cupcake. Repeat, stacking another doughnut on top to make snowman shape.

Insert chips for eyes and sunflower seed for nose. For each hat, use frosting to attach a mini marshmallow to a melting wafer. Insert assorted candies for buttons. Cut a strip of gum to make a scarf, and wrap around snowman's neck.