Ahhh , if you cant respect mutant killer snowmen then who can you respect ?
Anyway , Jack frost is you average Serial killer , whom on his way to get 'The Chair' is accidentally released due to a car crash. Yay for Jack. The downside is that as soon as the poor schmuck steps out of the van a CRAPLOAD of untested mutagenic chemical hits him square in the mug.
Back to the point , his blood and general evil is soaked into the snow allowing him to come back as.....
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A EVIL MUTANT SNOWMAN !
Pay respect to said evil snowman , for when it starts shitting down with the white stuff maybe YOU shall be his next victim !