Solid fat crystals provide bulk and substance to icings, fillings, and certain other products. To understand what this means, consider that icings contain anywhere from 30 to 50 percent solid fat. Without this solid fat, icings would consist of loose sugar crystals or of crystals dissolved or suspended in egg white or another liquid.
While fats are not considered structure builders in baked goods (remember, the more fat, the more tender the baked good), in icings and other products that contain solid fat, the solid crystals do provide substance. This substance defines the size and shape of these products. In this sense, solid fat does provide a type of structure.