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Deals damage on the turn after it is used and has a 30% chance to burn the target. If the move is prevented from being used after the user has charged up, then the entire move is canceled, but PP is not deducted, and it does not count as the last move used. If the user holds the item Power Herb, the move will not require a turn to charge.
Ice Burn is an unfortunate case. It is insanely powerful, however, it takes a turn to charge up. This allows a free hit on Kyurem-W, and it also allows a free switch in to whatever resists the move. Also, Ice Beam does more damage than Ice Burn over two turns. This move does however carry a nifty burn chance to make up for Kyurem-W's somewhat lower Defense stat. It can also serve as filler as Kyurem-W has an incredibly small special movepool.
Ice Beam is a weaker equivalent that may freeze the opponent.