Iceberg Law is the name of a neutral sealstone in Valkyrie Profile 2: Silmeria. It is located in Surts Volcano Caverns.

Cost to restore: 20,000 crystals
Location: Shell
Effect: The user's non-elemental damage becomes Ice-elemental. The user also absorbs Ice, but gets -100% resistance to Fire.

This sealstone could theoretically be useful in a dais if you have the means of absorbing Ice, but it is probably more trouble than is worth: the Caverns are a Fire-elemental dungeon, and Ice protection is therefore irrelevant. It is also a very expensive sealstone, so it is not worth restoring for later use. Since Ice is not a useful element to exploit, it is also not worthwhile to hold this sealstone to create an elemental build around it, especially since it exposes you to Fire attacks.

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