In a small bowl, combine milk and extract. Stir in 2 cups confectioners' sugar and cocoa to form a dough. Turn onto a surface lightly sprinkled with confectioners' sugar. Knead in enough remaining confectioners' sugar to form a soft dough (dough should not be sticky).
Divide into thirds. Shape one portion into twenty-four 1/2-in. balls. Shape remaining portions of dough into twenty-four 1-in. balls. On waxed paper-lined baking sheets, flatten each 1-in. ball into an irregular 1-1/2-in. circle.
In a microwave-safe bowl, melt 2 oz. white candy coating. Using melted coating, attach a 1/2-in. ball near an edge of each circle. Let dry 1 hour.
Using gumdrops, cut out noses and earmuffs as desired. Melt remaining white candy coating; cool slightly. Working in batches of six, spoon candy coating over snowmen, allowing coating to drape over each until completely covered. Immediately attach noses and earmuffs. Let stand at room temperature until dry to the touch, about 1 hour.
In a microwave, melt chocolate chips; stir until smooth. Using a toothpick and melted chocolate, form eyes, mouths, buttons, arms and tops of earmuffs.
Every editorial product is independently selected, though we may be compensated or receive an affiliate commission if you buy something through our links.