I can conceive of a number of ways Icewind Dale is better. For one thing if you're playing an extreamly religious but lazy priest who doesn't want to spend half the day digging graves for the enemies he's slain. Just lay them in a decent position, flick a few times with your foot, oh look it's snowing god's going to sort it out. 'Our thanks mighty [insert diety here], may we never have to use a shovel ever again'. Or if you're playing a rogue with hay fever, not much of a pollen count in the dale lands so there's much less risk of being discovered by an embarrasing medical condition. Also if you don't like lots of conversation or story Icewind Dale lets you jump from dungeon to dungeon fairly easily. And finally being able to create all six party members was a nice touch, especially for someone like me who wants to be able to do absolutely everything but can't with a single character (the multiplayer option in BG wasn't really intended to be used as such).