Some fans say that the song is describing Elsa because of her ice powers and it can be true. But when one remembers Anna’s statement to Hans at the near end of the movie, "The only frozen heart around here is yours," they would say that the song is referring to Hans, especially at the song’s conclusion "Beware the frozen heart!"
But the ship that Anna and Elsa's parents took was the ship in The Little Mermaid. And wasn't Little Mermaid, like, thousands of years after Frozen? Nice theory, but you need to read some other theories first.
AND ELSA HAD MAKE-UP POWERS BECAUSE 1 HER HAIR WAS IN A TWIST AT HER CORONATION, BUT SHE TOOK IT OUT AND IT WAS A BRAID, AND ALSO AGREE WASN'T WEARING LIPSTICK ORE EYE SHADOW AT FIRST.<<<<< Actually she WAS wearing make-up during her coronation. It just got darker when she changed her outfit. But somehow her skin color gets whiter when she changes.