Frozen Substance That Made the First Hockey Pucks

This page is the CodyCross answer for the clue below from A Sweet Life, Group 1089, Puzzle 2 (Bubble Teas).

Question is: Frozen Substance That Made the First Hockey Pucks

and the answer is: COWDUNG

Word Meaning:

COWDUNG — The excrement of a cow.

Definitions from Wiktionary.