Consider the following two sentences.
(A) You can make ice by freezing water.
(B) Ice has three letters.
Which of them is true?
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You can most certainly make ice by freezing water. So sentence A is true.
Frozen water -- or any other frozen liquid, if you made your ice from a different substance -- has no letters at all. So sentence B is false.
If the sentence had been: "Ice" has three letters, that would be true. The word "ice" does have three letters.