If you're looking for an abominable snowman costume for kids, you'll probably have better luck searching for a yeti or Sasquatch costume. These are the other names by which the Northern menace is known and are more commonly used in costume designations. You can also try your hand at making the costume, provided you don't mind working with fur.
Finding Abominable Snowman Costumes for Kids
Abominable snowman costumes for either children or adults are surprisingly difficult to find and can be prohibitively expensive. You have plenty of choices if you are looking to costume a mascot (in which case, shelling out four figures on a costume is a good investment), but even just a white gorilla mask, which would pass as an abominable snowman head easily, is not available in most Halloween stores.
It can be presumed that overall, abominable snowman or yeti costumes simply aren't popular enough to mass produce. Even the Abominable Snowman who scares riders on Disney's Matterhorn ride doesn't create a demand for costumes.
However, the costumes have been made on occasion and you can often find one used on any number of auction or resale sites. Your first port of call should be eBay, but you should also try your local Craig's List. Organizations like community centers, houses of worship and school parent groups will often have costume swaps prior to Halloween - events that will likely become more popular. You can post a request for a specific costume and see if anyone either has something or can point you in the right direction.
Sewing a Costume
It's equally impossible to find a specific pattern for an abominable snowman costume for kids, but in this instance, you can modify a pattern for a gorilla costume. Simplicity and other mainstream pattern makers carry gorilla costume patterns, and you only have to use white fur instead of black to be an abominable snowman. If your child feels he or she does not look sufficiently scary, you can supplement the costume with fangs, claws and makeup.
Making a Costume Without Sewing
Animal costumes, especially for children, are relatively easy to contrive so long as you have some craft skills and a lot of patience. If you want to make an abominable snowman costume for kids, you should definitely get the kids involved. They will have a good time and it will make the work go faster.
You'll need at least two yards of white fur, sweatpants, a hoodie, a plain face mask, white gloves, black witch or Vampira nails and a few bottles of fabric glue.
Start by tracing the sweatpants on the fur so that you can cut the fur to cover the sweats and glue it into place. You might consider using a few large safety pins at the waist just to be sure. Then do the same with the hoodie. For feet, you can either cover old shoes with more fur or try to find the bedroom slippers shaped like bear claws. Glue the nails to the gloves and have your child test to make sure they can get the gloves on and off so they can eat, go to the bathroom, etc. without help. Finally, glue the last of the fur to the plain mask. If you have some experience with makeup, you can draw a roaring mouth and even add some fangs for extra ferocity.
If the costume survives the night, be sure to offer it at a Halloween swap or on Freecycle so another child gets the chance to scare all the neighbors!