Award flight og regularly – it doesn’t matter as already mentioned. But the class of travel can make a different – award or not.
BUT: I asked in person SAS the question about ski equipment in december 2010, as it was not quite clear in the new baggage concept. (previously ski was mentioned as extra cost unless you are travelling in C or Y+ or being EBG.)
The SAS ground staff at CPH explained – after checking with his computer – that ski now can be brought free of charge, even if it is the second piece of baggage - NOT depending on class of travel or EB-status.
The ski bag must be at 12 kg maximum, and the total baggage weight must not exceed 23 kg.
On top of that, there is the C/Y+/EBS/EBG privileges.