flower I think.

The "it" refers to flower and "at its play" is referring to the fact that the frost doesn't intend to "behead" the flower. It's a comparison to someone who hurts another while playing with them. Think of a bunch of little children and one gets hit in the face with a ball.

of coure it's flower

its 'flower'....

Geez, you guys are all wrong. "its" refers to the elephant! You earthlings baffle me. Ok, when I read "The frost beheads it at its play" the "its" is referring to whichever entity is playing. I first interpreted it to be the frost. The frost beheads the flower at the frost's play. It could also be read that the frost beheads the flower during the flower's play. This is why certain words in English just don't work for me. They can be convenient, sometimes efficient, however almost always ambiguous. Not in every context, often enough though. Watch out for words like "it", "that", "this", "he", "she". Again, sometimes it's obvious what the subject is, other times it is not... usually not when interpreted literally, or there are more than one entities in the discussion. Oh yea, everyone is actually right. -Troy