The only people that can be truly said to enjoy winter in all its glory are kids. Just look at kids playing out in the snow; they seem untouched by the cold, by the wet, and even if they are they get over it quickly. They don't have to worry about shoveling (until a certain age anyway); it's just another season to them. Of course, this doesn't mean that parents don't worry about their kids in the wintertime. You want to make sure they are well covered up, so that's why the essential winter items for kids are all clothes. Let's take a look at some of the less obvious items.
Snow pants. Schools kick kids out on break times right across the country. This means that your child is going to be out in snow, and he or she needs to have warm legs and the ability to stay dry. Snow pants are absolutely necessary for school and at home.
Mittens. The thing about mittens is that you can't throw snowballs as effectively. That said, mittens are just better at keeping hands warm than gloves are. Remember, kids have no real sense of self-preservation in small areas, so make sure their extremities are bundled up as much as possible.
Flannel blankets and sheets. Keep them extra warm at night to stave off illness!
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Tissue. All kids get colds about once a week in wintertime, so you are going to find yourself buying a lot of tissue. Go as bulk as possible, and send some to the school while you are at it! If you're a cloth diapers over disposable type of parent, get your child a handkerchief of their own (or several for when they lose them).
One of the most important things to keep in mind when buying winter essentials, particularly clothing, for kids is to find a balance between budget and quality. It's likely they will lose a few jackets, snow pants, and everything else at school and all around over the winter. In that case, you will want to have back up!