If, as a healthy person i were to sit in a bath completely covered in ice cubes which were topped up with a fresh bucket every 10 minutes; according to the first law of thermodynamics, roughly how many calories would i lose?
The heat transfer would involve merely a slowing of the molecular activity in you, and a corresponding increase in the molecular acticity in the water.
The only person who would use (rather than "lose") any calories is the person who had to keep carrying the water.