In a large bowl, cream butter and sugar until light and fluffy. Beat in water and almond extract.
Gradually beat in flour and mix well. Place 1/3 cup each in two small bowls. Add red food coloring to one and green to the other and set aside.
Preheat the oven to 180 C / 350 F.
Shape remaining dough into twelve 1-inch balls and twelve 1 ½-inch balls. Place one smaller ball above one larger ball on baking sheets or tray and flatten slightly.
For each snowman, shape 2 teaspoons of colored dough into a hat and place above head.
For scarf, shape 1/4 teaspoon of each color into a 3-inch rope and twist ropes together, leaving one end untwisted. Place scarf around snowman's neck.
Insert jimmies for eyes and nose. Bake at 180 C / 350 F for 15-18 minutes or until set. Cool on wire rack.