Board Thread:Questions and Answers/@comment-24282510-20141026150831/@comment-5398287-20141026195615

Uh...

Pretty sure you're applying real-world definition of elements to a story without those definitions.

So far, we've only seen one water-type Zanpakuto and two water-based Resurreccions. Nejibana and Pinza Aguda can generate and manipulate water, while Tiburon can do that as well as convert ice into water through melting it.

All ice-type Zanpakuto can create ice by freezing water in the surrounding area.

Kubo's kept it consistent by having ice-types use ice and water-types use water, and I doubt he considers water vapor to be a worthwhile element for attack and defense.