I guess it’s mostly an Awwww. But then, some questions are raised but not answered. Mainly, what’s the joke? Between panels 2 and 3 it changes from two pairs of tracks to one pair — is it meant to be a puzzle, solved by the reveal in panel 4 that one skater is now carrying the other.
Also: In the first panel, are all the skates drawn correctly facing the way they are going (or are the red ones wrong)? Where we see two pairs of tracks, are they equally skillful or is one more wobbly? In the final panel, are the tracks especially wobbly, and is that sort of the joke?
Comics I Don't Understand 
I think panel 3 is after Rose has fallen, as sliding on one’s butt doesn’t leave tracks in ice.
I suspect it is not a joke, but a frozen version of the “footsteps in the sand” notion.
@Targuman, is that a specifically Christian trope, or is there a relatively generic version?
It’s a specifically Christian poem, which makes the bitter arguments over authorship amusing to me (as a Christian scholar and theologian). https://en.wikipedia.org/wiki/Footprints_(poem)
(Sorry about the typos. Why won’t they let us edit our comments? Or what am I missing?)
Editor ZBicyclist: Using my higher power as an editor, I’ve corrected the typos.
I’m really glad that Targuman simply mentioned (and linked to) “Footprints” first, without any sort of irreverent snark about its unbearable sentimentality, such as I would have been very likely to include. That said, I don’t think the comic is necessarily an intentional reference, even if the resulting trails are comparable in appearance.
Footprints is at exactly the theological level of Rose is Rose. (Pasquale & his guardian angel)
@ Downpuppy (7) – I haven’t read “Rose is Rose” since I was forced to quit reading comics in newsprint form (three decades ago), so I wasn’t aware of its theological bent. I was surprised to discover an example of the angel in the Saturday strip immediately preceding the skating strip shown above:
@ Mitch – “…are all the skates drawn correctly facing the way they are going…?”
The trailing end of the blade is placed correctly (following the heel) on all four skates, but I agree that it is a little too short on the red pair. I would have expected the stronger of the two struts on the heel, but I checked the two pairs of skates that we have stashed in the attic,† and was surprised to discover that both have a relatively narrow strut between the heel and the blade. The front strut(s) are comparatively stronger, although on our “real” skates they are actually a pair of struts, which the artist has simplified to a single wide strut in the first panel of the comic.
P.S. (†) – We purchased those two pairs of skates over 20 years ago, and have used them at most two or three times. We had not realized that new skates are sold with unfinished (dull) blades, so our very first outing was a major disaster, including a knee injury that put my wife on the disabled list for two weeks.
FIgure-skating blades typically have three posts — toe, ball, and heel. Hockey forward skates have two, but they are broader, and they sometimes have smaller posts in the middle. For speed skaters, they have two pair of small posts. As Kilby noted, her red skates have very short tails, but are pointing the right way.