What works for us ski touring in the back country:
First of all, thick ski GLOVES are generally bad news. The thick padding around each finger restricts blood circulation, making your hands cold. The leather often found in ski gloves is even worse: it gets wet. Resort skiers don't need to worry about this: they have drying rooms.
You can get good light fleece liner gloves, about 100 weight, for not very much. Very often in fine dry sub-zero weather that is all we wear. One pair is enough for us. If necessary you can do quite a lot of things wearing these liners. Yes, they do wear out after a few seasons.
If you are going to fall over a few times, liner gloves will get snow on them and get wet. Fresh icy cold water is not nice. Put LIGHT-WEIGHT WPB shell mitts over the gloves. This is a good place for UL GoreTex mitts. Your fleece gloves will probably still get damp from condensed perspiration, but they will stay warm. Remove the shells when you can to let the liners dry out.
You can get heavy shell mitts as well, suitable for welding or ice climbing. Do NOT buy these. They are very cumbersome and they make holding ski poles very tiring. Frankly, I do not see anywhere they might be justified. Much marketing spin of course.
You also need some fleece mitts, about 300 weight. Note again: MITTS, not gloves. These go over your liners inside the shells when things get seriously bad. Yes, there are times when liners and shells are not enough and your fingers start to freeze. Don't let them freeze: you need them.
Sometimes you can buy shell/mitt combinations. The mitt may be attached to the shell with hook&loop fasteners. These are fine as long as the shell is light-weight. Too often the shell is heavy and inflexible. Don't buy heavy shells, ever.
I found it wasn't worth while making my own liner gloves. Just too much fiddly work, so I buy them. They are all made in Asia.
I have made my own WP/B shell mitts very easily, partly because all the commercial ones were too heavy. It can be useful to put a small patch of naugehide on the palm, but not too big an area. I also made some very light WP/B mitts using 120 d PU-coated fabric for 3-season alpine use. Really just rain mitts, but when the rain is at 0 C … I take them and UL liners on 3-season alpine walks.
I have made heavy (300 weight) fleece mitts as well, using a similar patter to the mitts, but getting the thumbs right is a bit fiddly. So if I found some good fleece mitts I would probably buy them. You might think 300-weight fleece is overkill, and indeed outide the winter ski season it might be, but in a storm at -15 C they don't seem that bad.
It could be worth while taking a ski pole with you when you buy this stuff. If you find the mitts are so big that holding the pole handle requires lots of finger strength, put those mitts aside and look for something softer. Remember, you may have to wear these for 8 hours continuous.
Cheers