1ml of water weights 1 gram, and raising this ml of water one degree celsius is 1 (little c) calorie.
Drinking 1 ml of ice water (at about 0 degrees celsius) and raising it to body temperature (at about 37 degrees celsius) thus takes about 37 (little c) calories.
Thus drinking a liter of ice cold water would consume about 37 (big C) Calories.