Ice

Ice is a substance made from frozen water that is used by both humans and Smurfs.

Empath: The Luckiest Smurf stories
Ice in the EMPATH: The Luckiest Smurf story series mostly comes from the frozen mountains near the Smurf Village, and on hot summer days is impractical to deliver to the Smurf Village on a regular basis. Fortunately, Handy has developed the smurfomatic ice smurfer which allows ice to be made using the same principle as his smurfomatic water smurfer makes water: through a process that turns vapor into liquid. However, the smurfomatic ice smurfer is often prone to failure and causes Tapper's Tavern to be flooded with water.

Singapore's universe
Ice is used in the creation of ice balls, a dessert item in Singapore Smurf's universe.