You partly freeze the fermented beer. Then the ice contains only a little alcohol, so the process concentrates the unfrozen beer.
Many people, including me, have drunk beer poured from a partly frozen bottle or can, left in the freezer too long. I don't know anyone who makes it a practice. The few commercial ice beers are probably brewed with that in mind.
.If you try it, don't freeze completely, or you can break bottles and swell cans. You may find haze and precipitated proteins in the beer as well as concentrations of hop and other flavours. Hop bitterness tends to become harsh; I;d experiment with a malty beer, not a hoppy one.
I knew a brewer of ice mead once. I didn't like it much, but I'm no fan of mead.