At the point of ejaculation, you aim your semen directly onto your testes. You then let it dry, and notice how the mounds resemble fried ice cream. Then you can enjoy the dried semen covered testes, or a friend can enjoy.
An ice cream friend is someone that you occasionally get together with. Sometimes you just go for a fun adventure, sometimes you get together to laugh, sometimes you get together for a bevvie or a meal, sometimes you get together for some ice cream, and sometimes you just f***.
the act of slathering petroleum jelly on your penis (or another flamable liquid) and lighting it on fire and ejaculating while still on fire the semen is then refereed to as fried icecream.