This is Mandy from Off*beat. She is making snowmen. Snowman Tory has carrot hair and pieces of carrot leaves for eyes. Snowman Colin has bilberry (or blueberry) hair and eyes. The snowmen are on board of a (snow) ship. Because my head canon is that Mandy is a shipper on deck (sort of)^_^
Thank you for your thoughtful comment! =^__^=
"The only thing I'd wonder about is where she got blueberries in the dead of winter." - Oh! I haven't thought about it. Now I wonder...
I should probably make it clear that neither the design on her scarf nor the design on the handkerchief/the ship`s "sail" were actually designed by me, just like the characters they are from Jen Lee Quick`s OEL manga Off*beat. (although I did draw them in this picture)