So, the scenario is:
- Esdese arrives at a lake that stands between her and the ice
- Esdese freezes the entire thing.
Part 1: Distance between Esdese and Town[]
Angsizing to find distance between town and screen:

- Size of window = 2m = 2px (it is a rather large window)
- Size of town = 416m = 416px
- 2*atan(tan(70/2))*(416/912) = 31.93 degrees
- Angsizing to get a distance of 727.06m
Horizontal Distance of lake >= 912m or 912px
Angsizing again to find distance btwn Esdese and screen:
- Esdese height = 1.73m = 285px
- Screen height = 362px
- 2*atan(tan(70/2))*(285/362) = 55.11 degrees
- Angsizing to get a distance of 1.658m
Distance btwn town and Esdese = 727.06 - 1.658 = 725.402m
Forget the Part 2 of the original Esdeath calc. That calc had a major mistake in it.
And yes, the entire lake was completely frozen. Nyau's statement with all of the lake being completely frozen would actually make sense, considering that Esdeath performs a major freezing feat sometime later in the series.
Again, Nyau directly stated that the entire lake had been frozen, no mention of a bridge being formed, nothing. Just the frozen lake.
As for the depth, I'll find the max depth of it using the crater ratio, meaning that the depth of crater is 1/6th of the width of crater, assuming a simple crater
The max depth of lake in this case would be (725.402/6) m, while the min depth of lake in this case would be 0 m. This gives us the average depth of 121+0/2, or 60.5m in depth.
- Depth = 60.5m
- Volume = Length*Width*Depth
- Volume = 912*725.402*60 = 39693997.44 m^3
- Density of water = 1000 kg/m^3
- Mass = Volume*Density = 3.97e10 kg
- Temperature difference = 15 degrees C
Let's go with 15 degrees for temperature difference. 20 degrees would have meant that the water would be almost room temperature anyways.
1. Specific Heat Capacity Q1 = MC(Delta T) = (3.97e10 kg)(4186 J/kg)(15) = 2.493e15 joules
2. Latent Heat of Fusion Q2 = (3.97e10 kg)(333500 J/kg) = 1.324e16 Joules
3. Add em up. Q1 + Q2 = 2.493e15 + 1.324e16 = 1.5733e16 Joules, or 3,760,277 Tons of TNT.
Small City level
As for this, this scales to literally no one except for winged Incursio Tatsumi. This also scales to Mine who has a City level feat (Yes, Budou had a City level feat with the cloud split) with her final Pumpkin blast.