Ice gloves are dropped by killing the Ice Queen living inside White Wolf Mountain. A pickaxe is needed to reach the queen in order to mine through some rocks, which requires a Mining level of 50. Although the Ice Queen is a high level, she is still easy to kill especially when you are using Protect from Melee.
The ice gloves are used in Heroes' Quest to pick up the Entrana firebird's fire feather, and have uses in other quests, such as the Clock Tower, Desert Treasure, Watchtower, and Recipe for Disaster. You do not need to start Heroes' Quest to obtain the ice gloves.
The gloves can be re-obtained as many times as the player wishes.
They can also be used to collect hot bars from the Blast Furnace without having to use a bucket of water.