http://badassdigest.com/2013/11/18/frozen-movie-review-a-new-classic-disney-animated-musical/
Elsa is a far more complicated and fascinating character, one whose depths Menzel plumbs. The screenplay, by co-director Jennifer Lee (Chris Buck also directed), pits Anna’s natural, unfettered energy against Elsa’s need to control herself. Where Anna is open, Elsa is ashamed of what’s inside of her, always trying to be the ‘good girl’ for her people. It’s a powerful metaphor for women who don’t quite conform to society’s expectations, who have something in them that is valuable and beautiful but not recognized as such. Elsa fights against her true nature, and it causes her to become an ice queen, and to freeze her very country.
Is Elsa gay? I think there’s certainly a valid queer reading to be found in the film. It isn’t like she has a girlfriend - or any romance at all - but the idea that she was born different (it’s explicitly specified that she was born this way, not cursed) and that her difference makes her not a ‘good girl’ (a phrase repeated) lends itself to that interpretation. If we read Elsa as gay, Anna’s quest to show her that she is loved and accepted becomes all the more profound.