The pilot of the amateur-built airplane reported that he had attended a chili fly-in and was departing at the time of the accident. An area of a frozen lake approximately 1,800 feet long had been plowed for use as a runway during the fly-in. The pilot stated he had taken off and the airplane was about 25 to 30 feet above the terrain, when he initiated a turn and subsequently impacted the frozen lake surface. The pilot noted that he had difficulty identifying a clear horizon due to snow covered terrain and the overcast cloud conditions. He added that depth perception is very difficult under those circumstances. The pilot stated that the airplane was mechanically sound and he did not experience any problems with it. He recalled weather conditions as approximately 1,500 feet overcast, with 7 miles visibility. Winds were light and variable at the time.