I think it would depend largely on style. If you need to dig a trench to start your bed and the ground is frozen, I would say you need to wait for the thaw to save yourself some work. If, however, you are starting on level ground, or the hole/trench is already there, and the materials are loose, well, if you can scrape them all to where you want them, snow and all, and then it gets snowed on some more, well, you've just stockpiled most of the
water you will need to water the pile when it thaws.
Also, if all you do is pile your materials so that they act as windbreaks and snow accumulators, and later as obstacles to runoff and sedimentation, you have stockpiled water in the form of snow, and
should reap some return from trapping silt in the nascent piles.
It depends on your situation. If you have storm-damaged
trees and limbs on the ground, by all means gather them into rows or in one spot where you will be making your bed(s). If you find you need to dig down a bit later, you can either move the pile slightly, or dig the topsoil around it and put it on top, putting down woodchips or something on the new path.
-CK
A human being should be able to change a diaper, plan an invasion, butcher a hog, conn a ship, design a building, write a sonnet, balance accounts, build a wall, set a bone, comfort the dying, take orders, give orders, cooperate, act alone, solve equations, analyze a new problem, pitch manure, program a computer, cook a tasty meal, fight efficiently, die gallantly. Specialization is for insects.
-Robert A. Heinlein