While blog hopping, I have run into this same fold on several blogs, that pointed me to other blogs but never to a tutorial showing me how to make it. So after quite a few bad attempts, I was able to figure it out. It really is a very easy card to make, as easy as the easel card in my opinion.
The center panel is taller and the 2 side panels step back. Pretty cool design, sadly I don't know who to credit with its creation. I started the card by sizing and printing Mo Manning's Kai in the Snow onto Cryogen paper with my inkjet printer. Copics used:
Kai - E000
Snowsuit - B00, B04
Hat & Scarf - R29, YG93
Gloves - YG93
Boots - C2
I used Our Craft Lounge Sparkly Stuff on the pom-poms and a Snow Writer Pen on the snow flakes and ground snow. The circle die is from Nellie Snellen, DP is My Mind's Eye. The sentiment is from an old See-D's stamp set, the tag is a McGill punch. Finished size is 4.25 x 5.5 inches.
I have created a template for you to use should you want to make one of these cards. Do the 2 cuts first then use the cut lines as guidelines for your scores. Have fun with it.