Step 1

Make a new document, anysize doesn't matter. Now press "D" on your keyboard to reset the foreground and background colors to black and white. Make sure your background is BLACK

Step 2

Make a Lens Flare right in the middle of your canvas: Go to Filter-Render-Lens Flare- to get the flare in the middle just move it. veiw

Step 3

Now Apply Filter>Stylize>Wind. Apply the wind effect from the left and from the right:.

Step 4

Flip the image so we can apply wind to the top and bottom. Go to Image>Rotate Canvas>Rotate 90 CW. Now apply Filter>Stylize>Wind from the left and the right.

Step 5

Apply Filter>Distort>Polar Coordinates with the settings below to the left.

Step 6

Rotate the Canvas again so we get the halo facing from the left.

Step 7

Add some color CNTRL+U: Your done, Simple right .

Step 8

Add Blending Options>Inner Shadow>Gradient Overlay Gradient overlay colors

Step 9

Create a new layer and use on it a standard brush (Brush Tool (B)) to draw the eyes and the mouth, with color black

Step 10

Using the Line Tool (U), draw the arms of the snow man

Step 11

OK you're done.....I saved the final result as png so you can see the design better.