Not sure how to go about it?
At least you know to use Mid's, that's a start!
For an Ice tank, which relies almost solely on defense for damage mitigation, and is close enough to the defense soft-cap to get there pretty easily using IOs, IMO yes, you should aim to add enough defense so you are at 45% defense for at least S/L, and E/NE too, if possible.
It's a good idea to respec into an IO build for a couple of reasons. First, the number of slots in individual powers will usually change somewhat, since you may want to use more slots than normal to get a set bonus, or be able to drop a slot because of the higher enhancement values of IOs. Also, if you have enhancements slotted when you respec you'll be given the buyback value of them; that won't happen if you just delete or overwrite them. But don't worry, if you don't have a unused freespec on this character they will almost certainly give out another when I16 goes live in a few weeks.
As I mentioned, it's pretty easy to reach the soft-cap with Ice, especially if you plan to take Weave. Hitting the soft-cap without Weave is certainly doable, as a matter of fact that's what I'm building for with my Ice/Axe, but recommendations on which IO sets to use can vary significantly depending on your power selection.
So why don't you post your current build (or intended build, if you want to change your power selection) and we can make recommendations from there. And if you are interested in some particular type of bonus (recovery, regen, recharge, +HP, etc.) other than defense, be sure to say so so that can be worked in if possible.
My Characters
Knight Court--A CoH Story Complete 2/3/2012

How does this build look? Am i even close?
Hero Plan by Mids' Hero Designer 1.401
http://www.cohplanner.com/
Click this DataLink to open the build!
IO ice tank: Level 50 Magic Tanker
Primary Power Set: Ice Armor
Secondary Power Set: War Mace
Power Pool: Leaping
Power Pool: Fitness
Power Pool: Fighting
Hero Profile:
Level 1: Frozen Armor
- (A) Serendipity - Defense/Endurance
- (3) Serendipity - Defense/Recharge
- (3) Serendipity - Endurance/Recharge
- (5) Serendipity - Defense/Endurance/Recharge
- (23) Serendipity - Defense
- (A) Kinetic Combat - Accuracy/Damage
- (5) Kinetic Combat - Damage/Endurance
- (7) Kinetic Combat - Damage/Recharge
- (7) Kinetic Combat - Damage/Endurance/Recharge
- (9) Mako's Bite - Accuracy/Damage/Endurance/Recharge
- (A) Harmonized Healing - Heal/Endurance
- (9) Harmonized Healing - Endurance/Recharge
- (11) Harmonized Healing - Heal/Recharge
- (11) Harmonized Healing - Heal/Endurance/Recharge
- (13) Harmonized Healing - Heal
- (13) Miracle - +Recovery
- (A) Endurance Reduction IO
- (A) Smashing Haymaker - Accuracy/Damage
- (15) Smashing Haymaker - Damage/Endurance
- (15) Smashing Haymaker - Damage/Recharge
- (17) Smashing Haymaker - Damage/Endurance/Recharge
- (17) Mako's Bite - Accuracy/Damage/Endurance/Recharge
- (A) Endurance Reduction
- (A) Steadfast Protection - Resistance/+Def 3%
- (19) Reactive Armor - Resistance/Endurance
- (19) Reactive Armor - Resistance/Recharge
- (21) Reactive Armor - Resistance/Endurance/Recharge
- (21) Reactive Armor - Resistance
- (A) Kismet - Accuracy +6%
- (23) Defense Buff IO
- (A) Empty
- (A) Empty
- (A) Numina's Convalescence - +Regeneration/+Recovery
- (25) Regenerative Tissue - +Regeneration
- (25) Healing IO
- (27) Healing IO
- (50) Healing IO
- (A) Efficacy Adaptor - EndMod
- (27) Efficacy Adaptor - EndMod/Endurance
- (29) Efficacy Adaptor - EndMod/Accuracy
- (29) Endurance Modification IO
- (A) Scirocco's Dervish - Accuracy/Damage
- (31) Scirocco's Dervish - Damage/Endurance
- (31) Scirocco's Dervish - Damage/Recharge
- (31) Scirocco's Dervish - Accuracy/Recharge
- (33) Scirocco's Dervish - Accuracy/Damage/Endurance
- (A) Rectified Reticle - To Hit Buff
- (33) Rectified Reticle - To Hit Buff/Recharge
- (A) Kinetic Combat - Accuracy/Damage
- (33) Kinetic Combat - Damage/Endurance
- (34) Kinetic Combat - Damage/Recharge
- (34) Kinetic Combat - Damage/Endurance/Recharge
- (34) Kinetic Combat - Knockdown Bonus
- (A) Eradication - Damage
- (36) Eradication - Accuracy/Damage/Recharge
- (36) Eradication - Accuracy/Recharge
- (36) Eradication - Damage/Recharge
- (37) Eradication - Accuracy/Damage/Endurance/Recharge
- (A) Serendipity - Defense/Endurance
- (37) Serendipity - Defense/Recharge
- (37) Serendipity - Endurance/Recharge
- (39) Serendipity - Defense/Endurance/Recharge
- (39) Serendipity - Defense
- (A) Performance Shifter - EndMod
- (39) Performance Shifter - EndMod/Recharge
- (40) Performance Shifter - EndMod/Accuracy/Recharge
- (40) Performance Shifter - Accuracy/Recharge
- (40) Performance Shifter - EndMod/Accuracy
- (42) Performance Shifter - Chance for +End
- (A) Kinetic Crash - Recharge/Knockback
- (42) Kinetic Crash - Accuracy/Damage/Knockback
- (42) Kinetic Crash - Damage/Endurance/Knockback
- (43) Damage Increase IO
- (43) Recharge Reduction IO
- (A) Kinetic Crash - Damage/Knockback
- (43) Kinetic Crash - Accuracy/Damage/Knockback
- (45) Kinetic Crash - Recharge/Endurance
- (45) Damage Increase IO
- (45) Recharge Reduction IO
- (A) Empty
- (A) Reactive Armor - Resistance/Endurance
- (46) Reactive Armor - Resistance/Recharge
- (46) Reactive Armor - Endurance/Recharge
- (46) Reactive Armor - Resistance/Endurance/Recharge
- (48) Reactive Armor - Resistance
- (A) Serendipity - Defense/Endurance
- (48) Serendipity - Defense/Recharge
- (48) Serendipity - Endurance/Recharge
- (50) Serendipity - Defense/Endurance/Recharge
- (50) Serendipity - Defense
- (A) Empty
Level 1: Brawl
- (A) Empty
- (A) Empty
- (A) Empty
------------
Set Bonus Totals:
- 2.5% DamageBuff(Smashing)
- 2.5% DamageBuff(Lethal)
- 2.5% DamageBuff(Fire)
- 2.5% DamageBuff(Cold)
- 2.5% DamageBuff(Energy)
- 2.5% DamageBuff(Negative)
- 2.5% DamageBuff(Toxic)
- 2.5% DamageBuff(Psionic)
- 16.8% Defense(Smashing)
- 16.8% Defense(Lethal)
- 9.56% Defense(Fire)
- 9.56% Defense(Cold)
- 8.63% Defense(Energy)
- 8.63% Defense(Negative)
- 3% Defense(Psionic)
- 9.88% Defense(Melee)
- 5.81% Defense(Ranged)
- 16.1% Defense(AoE)
- 1.8% Max End
- 18% Enhancement(Accuracy)
- 3% Enhancement(Heal)
- 10% FlySpeed
- 217.9 HP (11.6%) HitPoints
- 10% JumpHeight
- 10% JumpSpeed
- MezResist(Confused) 1.65%
- MezResist(Immobilize) 9.9%
- 5.5% (0.09 End/sec) Recovery
- 22% (1.72 HP/sec) Regeneration
- 5% Resistance(Smashing)
- 3.13% Resistance(Negative)
- 16% RunSpeed
- 2% XPDebtProtection
Set Bonuses:
Serendipity
(Frozen Armor)
- 4% (0.31 HP/sec) Regeneration
- 14.1 HP (0.75%) HitPoints
- 3% Enhancement(Accuracy)
- 1.25% Defense(AoE), 0.63% Defense(Fire), 0.63% Defense(Cold)
(Bash)
- MezResist(Immobilize) 2.75%
- 28.1 HP (1.5%) HitPoints
- 3.75% Defense(Smashing,Lethal), 1.88% Defense(Melee)
(Hoarfrost)
- 1.5% (0.03 End/sec) Recovery
- MezResist(Confused) 1.65%
- 3% Enhancement(Heal)
- 1.88% Defense(AoE), 0.94% Defense(Fire), 0.94% Defense(Cold)
(Jawbreaker)
- MezResist(Immobilize) 2.2%
- 21.1 HP (1.13%) HitPoints
- 1.88% Defense(Smashing,Lethal), 0.94% Defense(Melee)
(Permafrost)
- 3% Defense(All)
(Permafrost)
- MezResist(Immobilize) 1.1%
- 1.25% Defense(Energy,Negative), 0.63% Defense(Ranged)
- 1.25% Defense(Smashing,Lethal), 0.63% Defense(Melee)
(Stamina)
- 21.1 HP (1.13%) HitPoints
- 1.5% (0.03 End/sec) Recovery
(Icicles)
- 10% (0.78 HP/sec) Regeneration
- 3.13% Resistance(Negative)
- 9% Enhancement(Accuracy)
- 3.13% Defense(AoE), 1.56% Defense(Fire), 1.56% Defense(Cold)
(Build Up)
- 1.88% Defense(Smashing,Lethal), 0.94% Defense(Melee)
(Clobber)
- MezResist(Immobilize) 2.75%
- 28.1 HP (1.5%) HitPoints
- 3.75% Defense(Smashing,Lethal), 1.88% Defense(Melee)
- 5% RunSpeed, 5% FlySpeed, 5% JumpSpeed, 5% JumpHeight
(Whirling Mace)
- 1.8% Max End
- 3.13% Defense(Energy,Negative), 1.56% Defense(Ranged)
- 42.2 HP (2.25%) HitPoints
- 2% XPDebtProtection
(Glacial Armor)
- 4% (0.31 HP/sec) Regeneration
- 14.1 HP (0.75%) HitPoints
- 3% Enhancement(Accuracy)
- 1.25% Defense(AoE), 0.63% Defense(Fire), 0.63% Defense(Cold)
(Energy Absorption)
- 5% JumpSpeed, 5% JumpHeight, 5% FlySpeed, 5% RunSpeed
- 35.1 HP (1.88%) HitPoints
- 2.5% (0.04 End/sec) Recovery
- 2.5% DamageBuff(All)
- 3.13% Defense(AoE), 1.56% Defense(Fire), 1.56% Defense(Cold)
(Shatter)
- 3% RunSpeed
- 2.5% Resistance(Smashing)
(Crowd Control)
- 3% RunSpeed
- 2.5% Resistance(Smashing)
(Tough)
- MezResist(Immobilize) 1.1%
- 1.25% Defense(Energy,Negative), 0.63% Defense(Ranged)
- 1.25% Defense(Smashing,Lethal), 0.63% Defense(Melee)
- 1.25% Defense(AoE), 0.63% Defense(Fire), 0.63% Defense(Cold)
(Weave)
- 4% (0.31 HP/sec) Regeneration
- 14.1 HP (0.75%) HitPoints
- 3% Enhancement(Accuracy)
- 1.25% Defense(AoE), 0.63% Defense(Fire), 0.63% Defense(Cold)
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You made some good calls, and some not-so-good, IMO.
First of all, you are simply not going to be able to soft-cap F/C defense, Ice has too little to begin with. And I really don't think those piddly .63 defense bonuses are worth slotting--there are better ways to boost your F/C defense.
Hoarfrost is not a good choice for slotting the Miracle unique; it should go into Health, but I don't think you need it anyway.
And please, if you value my sanity, do NOT slot KB into Shatter and CC--you don't know how long we worked to get the KB taken *out* of those attacks! However, if you have some sort of weird love of KB and really must slot for it, please don't tell me.
I've adjusted your slotting so it's not so ridiculously over the S/L and E/NE soft caps, increased the F/C defense, and made some other tweaks. There are even a few unassigned slots for you to put where you want--some procs in your attacks might be fun.
I left the Serendipity sets in your three main defense powers; it's an okay set, but I think the bonuses for Gift of the Ancients or Luck of the Gambler are better if you can afford them.
Hope that helps!
Hero Plan by Mids' Hero Designer 1.401
http://www.cohplanner.com/
Click this DataLink to open the build!
IO ice tank: Level 50 Magic Tanker
Primary Power Set: Ice Armor
Secondary Power Set: War Mace
Power Pool: Leaping
Power Pool: Fitness
Power Pool: Fighting
Hero Profile:
Level 1: Frozen Armor -- S'dpty-Def/EndRdx:40(A), S'dpty-Def/Rchg:40(3), S'dpty-Def:40(3), S'dpty-Def/EndRdx/Rchg:40(5), Empty(23)
Level 1: Bash -- S'ngH'mkr-Acc/Dmg:35(A), S'ngH'mkr-Dmg/EndRdx:35(5), S'ngH'mkr-Dmg/Rchg:35(7), S'ngH'mkr-Dmg/EndRdx/Rchg:35(7), Mako-Acc/Dmg/EndRdx/Rchg:50(9)
Level 2: Hoarfrost -- H'zdH-Heal/EndRdx:40(A), H'zdH-EndRdx/Rchg:40(9), H'zdH-Heal/Rchg:40(11), H'zdH-Heal/EndRdx/Rchg:40(11), H'zdH-Heal:40(13), RechRdx-I:30(13)
Level 4: Chilling Embrace -- EndRdx-I:50(A)
Level 6: Jawbreaker -- S'ngH'mkr-Acc/Dmg:35(A), S'ngH'mkr-Dmg/EndRdx:35(15), S'ngH'mkr-Dmg/Rchg:35(15), S'ngH'mkr-Dmg/EndRdx/Rchg:35(17), Mako-Acc/Dmg/EndRdx/Rchg:50(17)
Level 8: Wet Ice -- EndRdx-I:40(A)
Level 10: Permafrost -- S'fstPrt-ResDam/Def+:30(A), Aegis-ResDam/EndRdx:40(19), Aegis-ResDam/Rchg:40(19), Aegis-ResDam/EndRdx/Rchg:40(21), Aegis-ResDam:40(21)
Level 12: Combat Jumping -- Ksmt-ToHit+:30(A), Empty(23)
Level 14: Super Jump -- Jump-I:40(A)
Level 16: Swift -- Run-I:40(A)
Level 18: Health -- Numna-Regen/Rcvry+:50(A), RgnTis-Regen+:30(25), Heal-I:50(25), Heal-I:50(27), Heal-I:40(50)
Level 20: Stamina -- Efficacy-EndMod:50(A), Efficacy-EndMod/EndRdx:50(27), Efficacy-EndMod/Acc:50(29), EndMod-I:50(29)
Level 22: Icicles -- Sciroc-Acc/Dmg:50(A), Sciroc-Dmg/EndRdx:50(31), Sciroc-Dmg/Rchg:50(31), Sciroc-Acc/Rchg:50(31), Sciroc-Acc/Dmg/EndRdx:50(33)
Level 24: Build Up -- Rec'dRet-ToHit:20(A), Rec'dRet-ToHit/Rchg:20(33), RechRdx-I:50(39), RechRdx-I:50(48)
Level 26: Clobber -- C'ngImp-Acc/Dmg:35(A), C'ngImp-Dmg/EndRdx:35(33), C'ngImp-Dmg/Rchg:35(34), C'ngImp-Acc/Dmg/Rchg:35(34), C'ngImp-Acc/Dmg/EndRdx:35(34)
Level 28: Whirling Mace -- Erad-Dmg:30(A), Erad-Dmg/Rchg:30(36), Erad-Acc/Dmg/Rchg:30(36), Sciroc-Acc/Dmg/EndRdx:50(36), Sciroc-Dmg/EndRdx:30(37)
Level 30: Glacial Armor -- S'dpty-Def/EndRdx:40(A), S'dpty-Def/Rchg:40(37), S'dpty-Def:40(37), S'dpty-Def/EndRdx/Rchg:40(39)
Level 32: Energy Absorption -- P'Shift-EndMod:50(A), P'Shift-EndMod/Rchg:50(39), P'Shift-EndMod/Acc/Rchg:50(40), P'Shift-Acc/Rchg:50(40), P'Shift-EndMod/Acc:50(40), P'Shift-End%:50(42)
Level 35: Shatter -- Sciroc-Acc/Dmg:50(A), Sciroc-Dmg/EndRdx:50(42), Sciroc-Dmg/Rchg:50(42), Sciroc-Acc/Rchg:50(43), Sciroc-Acc/Dmg/EndRdx:50(43)
Level 38: Crowd Control -- Sciroc-Acc/Dmg:50(A), Sciroc-Dmg/Rchg:50(43), Sciroc-Acc/Rchg:50(45), Sciroc-Dmg/EndRdx:50(45), Sciroc-Acc/Dmg/EndRdx:50(45)
Level 41: Boxing -- Acc-I:40(A)
Level 44: Tough -- Aegis-ResDam/EndRdx:40(A), Aegis-ResDam/Rchg:40(46), Aegis-ResDam/EndRdx/Rchg:40(46), Aegis-ResDam:40(46)
Level 47: Weave -- S'dpty-Def/EndRdx:40(A), S'dpty-Def/Rchg:40(48), S'dpty-Def:40(48), S'dpty-Def/EndRdx/Rchg:40(50), Empty(50)
Level 49: Hibernate -- Heal-I:40(A)
------------
Level 1: Brawl -- Empty(A)
Level 1: Sprint -- Empty(A)
Level 2: Rest -- Empty(A)
Level 1: Gauntlet
------------
Set Bonus Totals:
* 2.5% DamageBuff(Smashing)
* 2.5% DamageBuff(Lethal)
* 2.5% DamageBuff(Fire)
* 2.5% DamageBuff(Cold)
* 2.5% DamageBuff(Energy)
* 2.5% DamageBuff(Negative)
* 2.5% DamageBuff(Toxic)
* 2.5% DamageBuff(Psionic)
* 8.63% Defense(Smashing)
* 8.63% Defense(Lethal)
* 16.4% Defense(Fire)
* 16.4% Defense(Cold)
* 6.13% Defense(Energy)
* 6.13% Defense(Negative)
* 3% Defense(Psionic)
* 5.81% Defense(Melee)
* 4.56% Defense(Ranged)
* 20.5% Defense(AoE)
* 1.8% Max End
* 43% Enhancement(Accuracy)
* 3% Enhancement(Heal)
* 5% Enhancement(RechargeTime)
* 5% FlySpeed
* 161.6 HP (8.63%) HitPoints
* 5% JumpHeight
* 5% JumpSpeed
* MezResist(Confused) 1.65%
* MezResist(Immobilize) 6.6%
* 5.5% (0.09 End/sec) Recovery
* 52% (4.07 HP/sec) Regeneration
* 9.38% Resistance(Negative)
* 15% RunSpeed
* 5% XPDebtProtection
My Characters
Knight Court--A CoH Story Complete 2/3/2012

It's also fairly easy to reach the greater than 45% defense with tripple'N up on Kinetic Combat IO's in single target attacks and Eradication in the other attacks. Do that followed by Steadfast 3% in Permafrost and Reactive armor in Tough and you could drop Combat Jumping (leaping) for Hasten (speed) and boost the time Hoarfrost can be cycled... other than that focus on regen and hitpoint would be the way I attack the build.... ending with about 250 more hitpoints and 100% regen.
Yes, the OP could increase his defense way past 45% for S/L & E/NE, as a matter of fact, I took a lot def out of his initial build. But I'm not sure what the point of that would be considering that he'll be above the soft cap anyway whenever EA is active, and that extra defense won't even be used unless there's a def debuff.
So I agree that slotting for other bonuses would be more worthwhile than maxing out on defense, if that's what you're recommending.
My Characters
Knight Court--A CoH Story Complete 2/3/2012

Hey all I have hit 50 on my Ice/WM tank. I have been using a SO build for awhile to save up money. I have managed to save a bit and am now trying to put together an IO build. This is where the problem comes in. I have no idea where to start or how i should build it. Using mids is a definite but, can i use the slots on my SO build the way i have it now or should i start from the ground up and reassign them. Should i build for defense above all else or should i be focusing on some other area? Please any help u can provide and any builds i might be able to look at would be great.