Icing
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Old English īs, of Germanic origin; related to Dutch ijs and German Eis .
wiktionary
Gerund of the verb to ice.
From the verb to ice.
etymonline
icing (n.)
1769 in the confectionery sense, "coating of concreted sugar," verbal noun of ice (v.). Earlier in this sense was simple ice (1723); frosting came later. Meaning "process of becoming covered with ice" is from 1881.