I felted something I had lying around and turned it into this: A hat that covers the ears for the snowman (well it would cover his ears, if he had any!) ... reminiscent of the postman in the film "Jingle All the Way." Or maybe it could be like a Napoleon-style hat if I bring up the sides a little more ... Here is snowman in a felted sombrero! All I need are a few inches of ball fringe to trim it with.