Do you have some reference picture that you could show in regards to what type of ice you are looking for?
The simplest one could be:
*) make some text (font sop)
*) polyextrude the text
*) add more detail with a divide sop
*) Smooth it further with a subdivide and/or a smooth sop
*) apply a glass material
*) google the index of refraction (IOR) for ice
*) put the IOR into the glass material.
*) put an environment light with an HDR image to get something to be refracted/reflected for the ice letters.
*) if you want to go all out, add caustics with a caustic light.
*) render with PBR using these settings:
http://www.sidefx.com/index.php?option=com_forum&Itemid=172&page=viewtopic&p=100825#100825 [
sidefx.com]
If you want to add snow on top, or icecones hanging from the bottom, or a bit of bubbles inside the ice or perhaps some blurry reflection areas on your letters, you can add all those as individual elements to the above basic setup.
For the shattering I would recommend you to look at the help for the shatter tools, from the Journals it states:
Thursday, December 23, 2010
Houdini 11.0.604: Added in a set of Fracture Examples from John Lynch that shows eight different fracture simulations using the Voronoi Fracture Solver.
So if you download the latest build, you should be able to access those examples.