When I get a sticky question, I simplify it down to its bare essentials. The simplest sentence is: This (subject) is (verb) ice cream (predicate noun).. Expanding to approach your example: What we want is ice cream "What we want" is a clause used as a noun.
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Anonymouswhy . . . . here is the plain form of the verb and cannot be -ing or to+infinitive?The interesting thing about it is, the plain form of the verb is the infinitive, without its marker ("to"). The question remains, why do we drop the marker? Because we have another infinitive right in front of it with the "to" intact??