Preheat the oven to 350 degrees. Use parchment paper or a silpat mat to line a baking sheet. Mix butter, oil, sugar and powdered sugar in a large mixing bowl or stand mixer until smooth.
Add the vanilla extract, egg, and almond extract to the butter mixture and mix.
Add flour, salt, cream of tartar and baking powder and mix until combined.
Scoop out 3 different sized dough balls - one small, medium and large. Good idea - 1 tbsp, 1 1/2 tbsp, 2 tbsps of dough for each.
Roll the dough balls into balls and place in a snowman configuration on the baking sheet.
Bake for 12-13 minutes. Remove from oven. Carefully, place two mini chocolate chips in the top of the snowman as eyes and two mini M&Ms in the bottom two pieces of the snowman as buttons. Let cookies remain on tray to continue cooking for about 10 minutes before transferring them to a cooling rack to completely cool.
PREPARE ICING FOR SCARF WHILE SNOWMEN ARE COOLING. Cream butter, powdered sugar and almond extract until completely combined. Add in heavy cream and beat until smooth and fluffy. Add in a bit of red or green food coloring and mix. Place the icing in a small zip lock bag and snip off one corner with a scissors.
When snowmen are completely cooled, put a tab of icing on a Rolo candy and place on the top of the snowman as a hat. Add a scarf to the snowmen cookies with the red (or green) icing.