ACNH Snowboys even have their own Nook Miles achievement

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    A resourceful Animal Crossing: New Horizons player shared a video of themselves using dung beetles to fashion perfect snowboys.
    The bug, which is only available from December to February in the northern hemisphere and June to August in the southern hemisphere, has the ability to roll snowballs to the perfect size for a perfect snowboy. You can see some evidence of this in the following section. According to the video above, this player allowed the bugs to continue rolling until the snowballs were the proper size before scaring them away and continuing to build the snowboy from there. If you are precise enough to create a 'perfect snowboy,' that snowboy will provide you with seasonal ice recipes as well as large snowflakes with which to craft them.

    To assemble a Snowboy, you must first locate two balls of snow, which will be located somewhere on your island, and then roll them around the ground until each ball is large enough (more on this in the following section) to be used in the construction of a Snowboy.

    If your Snowboy isn't perfect, however, it will have a little groan about your construction skills and give you nothing, with the exception of if it's the very first Snowboy you've ever built. No matter how good your DIY recipe is, you will receive a large snowflake and a frozen set DIY Animal Crossing Bells For Sale in this case.

    Snowboys even have their own Nook Miles achievement set as well as a Nook Miles Plus task. To create a perfect Snowboy, you must first locate the two snowballs, which are usually found close to each other on your island, and transport them to an open area on your island. Make sure this location isn't too crowded, as you'll need plenty of space to speak with the Snowboy. You might even be able to catch a Dung Beetle while you're at it, because they enjoy rolling snowballs around the island for you. All you have to do is roll the snowball back and forth until you can barely move it any longer.

    In order to create the perfect Snowboy head, you must ensure that the snowball for said head is approximately the same height as half way up your avatar's ears. You can easily verify this by lowering the camera's sensitivity to the lowest setting and carefully standing next to the snowball. When you're finished, simply roll the second snowball up to the first and it will magically transform into a Snowboy. If you've constructed the Snowboy perfectly, it will sparkle and congratulate you; it will also provide you with a DIY buy bells animal crossing new horizons from the frozen set as well as a large snowflake. You can return to this perfect Snowboy as often as you want until the snow melts to earn an additional large snowflake.

    To make these items, you'll need both large and regular snowflakes, so make sure to stock up on both when you have the chance. Fortunately, they don't melt! It's also important to remember that you'll only receive one frozen set DIY free ACNH bells for every perfect Snowboy you create, so if you want to complete the set, you'll need to build at least 15 perfect Snowboys.