We had some unseasonably cold weather back in October with temperatures in mid 20's, and over the last week it's above average warm in the high 50's. As such, my normal 100 mile range went down to ~70 miles and now it's back to ~90 miles. During the summer, I stretched one charge to nearly 120 miles. There's no doubt our cars were built for California.
From hanging around Tesla forums, and reading what their drivers experience in winter, I'm expecting a worst-case drop of 50% in range. For that reason, I've put out a few posts about auxiliary heating solutions, one being a diesel hydronic heater - like the ones that semi's use. They almost instantly heat the coolant so that both the engine core and cabin stays toasty warm. You can even set them up with a GSM relay to turn them on and off remotely via text message. That would be my #1 choice, but the concern is how a cold soaked battery would react to the sudden flow of hot coolant. Along with condensation issues, the pack itself could be damaged. I'm still looking into this, and will report what I find.
Here's a link to a guy I've spoken with that installed one in his iMiEV:
http://300mpg.org/2016/02/14/imiev-heater-installation/
The "quick & dirty" solution is installing an indoor propane heater to heat the cabin on bitterly cold days. I've been discussing it here:
http://forums.tdiclub.com/showthread.php?t=469251
Regarding winter tires...a nice surprise is that the set of 16" VW wheels with snow tires I had left over from my Jetta (which has become our Arizona car) fit on the B. I just had to buy some 1/2" wheel spacers and I was good to go.