Question

water as ice has a cooling effect whereas water as steam may cause severe burns explain

Answer 1

because temperature of water in form of ice is low because ice is formed by freezing the water and temperature of steam is high because it is formed because of boiling the water.

Answer 2

see it is due to the specific latent heat of fusion of the Ice and specific latent heat of vaporization as of the steam
now we look into the first condition then in that water has a low specific heat capacity as compared to the specific latent heat of fusion of the ice that means in a specific mass of ice and water the eyes will absorb large amount of the heat energy than the water so it will give a lot of cooling effect
similarly you can have the reason for the team which causes more severe burns than that of the water
nope yours doubt is cleared please mark me is apr India