In the first sentence, the sentence emphasizes the location; the boys are ON the ICE. They also have their skates with them. They may be standing on the edge of the rink taking a break. They may be holding their skates, or wearing them. The second sentence emphasizes the action. The boys are definitely SKATING on the ice.

The boys are on the ice with their skates makes me picture the boys being on the ice, but holding their skates.

The two sentences have slightly different meanings: 1. "The boys are on the ice with their skates." * This describes the boys being physically on the ice and wearing their skates, but it doesn't necessarily mean they are skating. They could just be standing, sitting, or preparing to skate. 2. "The boys are skating on the ice." * This explicitly states that the boys are actively skating on the ice, meaning they are moving around using their skates. Key Difference: * The first sentence focuses on their location (on the ice) and their equipment (skates), but not their activity. * The second sentence highlights the action they are doing (skating).

I agree with Dave K.