Answer:
It's tough as nails, Or soft as snow. People use it for their rink, Some just put in their drink.
I can be as thin as a picture frame but my insides have many things you can see.
A stylish winter top that covers your larynx.
What is often returned, but never borrowed?
If you agree give me one of these.
I am the fountain from which no one can drink. For many I am considered a necessary link. Like gold to all I am sought for, but my continued death brings wealth for all to want more.