To build a perfect snowman in Animal Crossing: New Horizons, you'll need to gather the necessary materials first. Start by collecting snowballs and creating three snowballs of varying sizes: a small, a medium, and a large. Once you have the snowballs, place the small snowball on the ground as the base, followed by the medium snowball on top as the body. Finally, add the large snowball on top to create the head of your snowman. You can also customize your snowman's appearance with a wide range of accessories and clothing options.