First, prepare your tabletop by covering it with newspaper. Choose a dark piece of paper to work with (poster board or construction paper).
Give your child an ice cube to rub all over the paper. He/she may want to put on mittens for this step.
Next, give your child a salt shaker full of salt (large grained salt shows up better) and let him/her shake it over the wet paper. The salt should melt and stick to the paper.
Be creative! Cut your paper into different shapes and/or decorate with crayons before you get it wet.