FAQ for
What Lies Beneath (2000) More at IMDbPro »

There is no official statement as to whether there is or is not a face in the snow. Some claim it is there and others claim it is merely the audience believing they see something after being presented with a movie indicating a ghostly presence. At this point, it is a matter of opinion.

Should you want to decide for yourself, the scene in question occurs after Claire walks away from Madison's gravestone. The camera slowly pans down and this when people have claimed to have seem a woman's face just before the screen fades to black.