I started seeing this happen on my 2012 27" iMac shortly after updating to High Sierra. It seems to be related to having any browser window with video in it (even if paused), or maybe any app that uses QuickTime (I've been using the QuickTime player quite abit, also). It's been doing this at least once per day, sometimes more often. It occurs in both the primary user account, and other secondary user accounts. I've disabled just about every Safari extension, and almost all login items. Up until the most recent freeze, everything is frozen. The latest time it happened, however, the mouse pointer was still alive, and I was even able to reconnect the mouse when I cycled power on the mouse. It would move around the screen, but nothing else would respond. (I tried power cycling the keyboard, but couldn't bring up the force kill window).
I've looked through all the console logs each time it has frozen (after rebooting), and I can't find any related crash info, or any clues. It does seem like perhaps its the window server, because there are other log entries after the time of the freeze (before forcing a reboot) which would tend to confirm that at least some processes are still alive and running. The fact that I could move the mouse pointer the last time it happened (and even reconnect the mouse after power cycling it) tends to confirm that most processes are probably still running.
I also disconnected most USB peripherals, and a disk drive that I don't generally use. That hasn't made any difference, so I don't think its related to USB or Firewire. For good measure, I blew all the dust out of the RAM bay today, just to make sure it wasn't a heat issue.