1Heat oven to 400°F (if using dark or nonstick cookie sheet, heat oven to 375°F). In large bowl, beat butter, powdered sugar and vanilla with electric mixer on medium speed until smooth. Beat in flour and salt.
2Make 28 balls that are 1 1/4 inches in diameter. Make 28 balls that are 1 inch in diameter. Make 28 balls that are 3/4 inch in diameter. Roll each ball in granulated sugar. On ungreased cookie sheet, for each snowman, place 1 ball of each size (small, medium, large) in a row with sides touching, pressing together slightly. Place snowmen 1 inch apart.
3Bake 9 to 12 minutes or until edges are light brown. Cool on cookie sheet 2 minutes; remove from cookie sheet to cooling rack. Cool competely, about 30 minutes. Decorate as desired with candies (attach to cookies with small amount of frosting) and decorating gels.