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Do not put ice or ice water directly on second-or third-degree burns. If blisters form over the burn, do not break them. These things can cause more damage to the skin.
It absolutely does cause a blister, but not a 3rd degree burn. I would classify the burn from salt and ice as a 2nd degree burn for sure though. I was dared as a teen to pour salt on my ankle and lay a cube of ice over it. After just a minute or two i had a huge blister on my skin and it hurt like the dickens.