 It s freezing outside and so is Sam and Rebecca s relationship. The stress of not having yet conceived a baby is causing Sam and Rebecca to fight continually, so much so that sex-machine Sam doesn t want to have sex, even on Rebecca s ovulating day. Sam talks Frasier into giving him and Rebecca a stay at a luxury hotel suite that Frasier and Lilith can no longer use. Sam thinks it might rekindle some romance into their sex life. At the hotel room, Sam fantasizes about his perfect son, also named Sam, who idolizes everything about his Dad. Back in reality, Sam then meets a hotel guest - a father - who tells Sam that the main ingredient in a happy family is love. Back in Sam s fantasy, young Sam has turned into a juvenile delinquent since there is no love between his parents. Meanwhile Rebecca meets a newlywed couple, who are so much in love. Rebecca s fantasy turns to her and Sam in a house filled with yelling and infidelity since they don t love each other. Back in reality, Sam and Rebecca both individually come to the conclusion that it best not to have a child without love, and decide to call the whole thing off. Sam s vision of his namesake son slowly fades away. Meanwhile back at the bar, the guys need a way to beat the winter blahs. Paul suggests they try a polar bear swim, something he did as a child. Norm and Cliff and Woody and Frasier all go off enthused and invigorated by the idea. What Paul failed to mention was he grew up in Hawaii. But the guys being guys, they all chicken out - that is except for Frasier who comes back a Popsicle.