135.227
(a) No pilot may take off an aircraft that has frost, ice, or snow adhering to any rotor blade, propeller, windshield, wing, stabilizing or control surface, to a powerplant installation, or to an airspeed, altimeter, rate of climb, or flight attitude instrument system, except under the following conditions:
(1) Takeoffs may be made with frost adhering to the wings, or stabilizing or control surfaces,
if the frost has been polished to make it smooth.
121.629
a) No person may dispatch or release an aircraft, continue to operate an aircraft en route, or land an aircraft when in the opinion of the pilot in command or aircraft dispatcher (domestic and flag operations only), icing conditions are expected or met that might adversely affect the safety of the flight. (b) No person may take off an aircraft when frost, ice, or snow is adhering to the wings, control surfaces, propellers, engine inlets, or other critical surfaces of the aircraft or when the takeoff would not be in compliance with paragraph (c) of this section.
Takeoffs with frost under the wing in the area of the fuel tanks may be authorized by the Administrator.
91.527 Large and Turbine-Powered Multiengine Airplanes and Fractional Ownership Program Aircraft
(a) No pilot may take off an airplane that has --
(1) Frost, snow, or ice adhering to any propeller, windshield, or powerplant installation or to an airspeed, altimeter, rate of climb, or flight attitude instrument system;
(2) Snow or ice adhering to the wings or stabilizing or control surfaces; or
(3) Any frost adhering to the wings or stabilizing or control surfaces,
unless that frost has been polished to make it smooth.
Better let the FAA know that they don't endorse that practice anymore...
Under 91 and 135 polishing is still allowed, 121 is a no-go though unless the FAA/Operator is ok with the underwing/fuel tank frost exception.