Ymir is a sound, as this name implies. We shall understand names in our myths, as they convey half the story. Gain knowledge to avoid twisted meaning.
We should realize that personifications are a trap: we take gods and other powers for guys and dolls. Too many pseudo-teachers fall into that trap.
Note that the verb drepa in Icelandic can mean “to touch”, and beware of dictionary-translations done by some who have little knowledge and parrot-learning in the field where profound understanding is necessary.
The gods in the sphere of Natural Law “touch” the primordial sound, and the outcome is what our 5 senses perceive in creation, the 5 vibrational modes of Gungnir (the vibrating).
The höfuðskepnur (höfuð-skepnur, main-created) become one from the other in this order: space air fire water earth – correlating to hearing touch sight taste smell. We perceive a sounding universe.