It's not common to kitesurf with water skis on your feet if that's what you're asking. It's been done but likely won't catch on.
It's very common to kite on snow using skis or a snowboard... that's fun. I've even snow kited using a one of those thick kids crazy carpet like things with handles... doesn't go up wind but is a hoot none the less
Actually it's easier to learn to kite in the winter in some respects. You certainly learn how to fly the kite well and if you use a snowboard its a pretty good likeness to being on the water. Then come spring all you have to do is swap your winter clothes and snowboard with a wetsuit and kiteboard.