The user can reduce thermodynamic temperature of their surroundings to absolute zero (-459.67°F or -273.15°C), a physically impossible-to-reach state by normal means. Heat is generated via atomic motions, and even at extremely low temperatures, they continue to transfer energy; only when atoms completely stop moving is "absolute zero" achieved. While lowering the temperature by slowing molecular and atomic motion is the basics of freezing, to completely stop it is to completely bypass the Laws of Thermodynamics.
At such extreme temperatures, events which do not normally occur in nature begin to happen, such as superconductivity and superfluidity, as well as breakdowns at the atomic level. Without atomic motion, the frozen object loses all electrical resistances and atomic cohesion, shattering at atomic level under the weight of its own mass. Since this affects matter at an atomic scale, it will destroy any physical target it makes contact with, regardless of their conventional durability.
Kall-Su (Bastard!!) using Testament to create a magnetic field of absolute zero that will cause the target to explode atomically due to the massive difference in temperatures.
Rukia Kuchiki (Bleach) using her Bankai, Hakka no Togame, which drops her bodily temperature to absolute zero, freezing everything within a great vicinity and causing them to crumble.
Captain Cold (DC Comics) utilizing his Cold Gun to freeze the molecules of his target to absolute zero, causing their molecules to stop moving altogether.
MetalGarurumon (Digimon) using Cocytus Breath to spew cold air at absolute zero that completely freezes everything, and instantly brings the victim's vital functions to a halt.
Omnimon (Digimon) use his Garuru Cannon to fire frigid, absolute zero shots to freeze his opponents.
Hyssop's (Dragon Ball Super) Freezing Attack reduces the targets' temperature to absolute zero...
...as does his Ice Lance.
Tokiya Mikagami (Flame of Recca) using his Absolute Zero to decrease water temperature to absolute zero, instantly freezing anything he cuts.
Kiryu (Godzilla) using the Absolute Zero Cannon to flash freeze the target to absolute zero, causing it to disintegrate under its own mass at a molecular level.
When Pryce (Pokémon Adventures) forced Celebi to travel back in time, it adversely caused temperature dropping to absolute zero and the world completely freezing over.
Lapras (Pokémon) using Sheer Cold to generate a wave of absolute zero that will instant-kill the opponent.
Black Alice, also known as Bandersnatch (Project ARMS), releasing an absolute zero living cold energy to wherever she goes by converting liquid nitrogen in the atmosphere, causing atomic level freezing and turning the world into an icy hell.
Akira's (Samurai Deeper Kyo) Heavens Chill Attack goes beyond absolute zero, freezing its victims at the subatomic level and trapping them in ice forever.
Merkur (Valkyrie Crusade) can utilize, manipulate, and bring about the temperature of absolute zero via her fists.