Ice tears were not an immortal material but was still precious, widely loved by both Gu Masters and Gu Immortals.
Ice tears originated from snowmen.
Snowmen survived in icy environments. Snowmen normally did not cry or laugh, so their tears were very rare. The majority of the snowmen would never experience crying from joy or pain in their lives. But if they shed tears, the tears would immediately condense into ice tears.
Snowmen could shed tears at most three times in their lives and the number would not surpass sixty drops. Every time they shed tears, the snowman's lifespan and life essence would decrease by a huge amount. If the snowman shed too many tears, they would rapidly age, quickening their death.
So ice tears were rare as well.