It's a new-ruin that shows us that Michael is a 'non-linear thinker'.
Panel 1: Miss Campbell smiles as she points to a series of instructions she drew on the blackboard.
Panel 2: Doll-Boy Mike, Lawrence and Deanna look at the snowman that they're supposed to be making in what I assume is art class.
Panel 3: Mike looks at the kit for the snowman in what I assume is blank-witted confusion.
Panel 4: It's Teacher's turn to look confused because she doesn't understand how or why Mike created the bizarre shape he's obviously proud of.
Summary: We are, of course, meant to marvel at how Mike is a creative genius thinking outside the box; where it falls down is that there's a later strip that has John despair of teaching him basic arithmetic. Simply put, this is a kid who cannot get it through his head that one hundred percent of ten is ten and thinks people are picking on him by getting him to realize it.