Way more sexy
very hard to choose
I think Elsa has more depth to her. (She also wears more clothes)
Not only focused on guys and living somewhere she can't, Elsa also has powers, funny sidekicks that she created, and is way more modest and selfless than Ariel. Elsa could have taken over the world, but didn't, while Ariel disobeyed her family and friends to go do what she wanted, which endangered many people.