>>30223588They hit the same, unless there are stat changes on either pokemon.
Critical hits ignore all stat changes - both ups and down on both the attacker and target, including the atk reduction from burn.
So, if your pokemon has reduced stats, or the target has boosts, then Frost Breath is better.
If you have stat boosts or no changes or the target has stat drops or no changes, Ice Beam is the better choice.