I have a poly gaiter sorta thing that can be stretched up over my head.

I start wearing it just around the neck at about 50*F. At about 40*F I pull it up over my head, at 30 I fashion the front to cover my mouth.
At about 20, I switch to a balaclava. At 10 I wear both.
At about -10, I add a neoprene face mask over the gaiter thing and drape the balaclava over the whole thing. That's taken me down to -25*F.