Deceptive Frostkite copies exactly what was printed on the original creature and nothing else, with the listed exceptions (unless that creature is copying something else or is a token; see below). It doesn’t copy whether that creature is tapped or untapped, whether it has any counters on it or Auras and Equipment attached to it, or any non-copy effects that have changed its power, toughness, types, color, or so on.

If the copied creature has {X} in its mana cost, X is 0.

If the copied creature is a token, Deceptive Frostkite copies the original characteristics of that token as stated by the effect that created the token, with the listed exceptions.

If the copied creature is copying something else, then Deceptive Frostkite enters as whatever that creature copied, with the listed exceptions.

Any enters abilities of the copied creature will trigger when Deceptive Frostkite enters. Any “as [this creature] enters” or “[this creature] enters with” abilities of the copied permanent will also work.

You can choose not to have Deceptive Frostkite enter as a copy of another creature. If you do, it will just be a 1/1 Dragon with flying.