In medium bowl, mix powdered sugar and butter with electric mixer on low speed.
Stir in vanilla and continue to mix. Gradually add in half & half to make frosting smooth and spreadable. If frosting is too thick, add more half and half, a little at a time. If frosting becomes too thin, add in a small amount of powdered sugar.
Now it’s time to make our cupcakes
Frost each cupcake.
Dip frosted cupcakes in white sparkling sprinkles and make sure all icing is covered in sprinkles.
Add one orange pearl to center of cupcake.
Add two regular chocolate chips above orange pearl for eyes.
Add mini chocolate chips to make the snowman’s mouth.