Does CoolSculpting Also Freeze Muscle?

No, CoolSculpting is not intended to affect either
muscle or skin tissue. The fat-freezing technique is designed to specifically
address fat in various regions around the body, targeting the fat that lies
atop muscle, thus leaving muscle tissue unaffected. 

The CoolSculpting applicators are designed to target fat and do not damage skin or muscle. The fat is more sensitive to the cooler temperature of the applicator, and that is why the treatment works so well to specifically destroy fat cells. The muscle layer sits below the fat layer, so it is not affected by the cold temperature.

There are checks and balances and feedback systems in the CoolSculpting to prevent incorrect freezing, such as if the suction gets insufficient and the skin loosens from the device.  The fat cells preferentially freeze before the muscle cells so there is an innate protection of the muscle.  Only the fat and skin are brought into the device by suction and the electrostatic chilling plates affect only these tissues.