Here's what it says in Chapter 65/Sam:
"I was a ghost in the woods, silent, still, cold. I was winter embodied, the frigid wind given physical form... Her face was turned toward the trees, but I was invisible, intangible, nothing but eyes in the woods... And I was right here, almost right within reach, but still one thousand miles away."
The very last paragraph of the book talks about his human body and how the cold has no power over him anymore. But the ghostly part made me wonder if he was truly alive, as a human, or whether she was seeing him as a ghost, in a physical form. Deliberately ambiguous? Or perhaps I'm reading too much into it?