New Canvas

Create a new canvas and cut/paste your girl into the canvas:

Change The Levels

Press ctrl+l and change the levels like so, make the image a little more vivid:

Gausian Blur

Duplicate the layer, set the layer mode to overlay. Then add a filter>blur > gausian blur: 1.5. Then press ctrl+u and make it blue:

Lens Flare

Duplicate the bottom layer and move it to the top. Press ctrl+shift+u then add a filter>render>lens flare:

set the layer mode to multiply, it should give some depth from top to bottom.

Something Like This

It should look something like this:

not that icey, yet..

Make it Blue

Click on the original/bottom layer, and press ctrl+u, and make it blue, this time with a higher saturation. Also press ctrl+l and make her a little more vivid as you did before.

Now you'll need to do a edit>transform>rotate 90 CW.

Now the icey party. Do a filter>stylize wind > use a wind setting, and from the left or right depending on how you rotated your girl, just make sure that the wind is blowing DOWN her face when you rotate the image back.

Rotate

Rotate the image back to normal:

Desaturate

Open up a picture of winter (any picture will will really do) I use this one. Cut and paste this into a layer that is directly under your multiplied greyscale layer. Press ctrl+shift+u on the layer to desaturate it.

Resize and Overlay

Resize this image down so it gives good detail, and then set to overlay.

Now use an 80px

Now use an 80px soft eraser to erase any places that mess with her face etc. She's a sexy queen remember:

Add a Little text

Now add a little text and maybe some other touches to saturation and levels and your done!