You burn the incense and trap the smoke it produces in the bottle. At any point during the next 24 hours, you may then open the bottle and allow the smoke to emerge. The smoke takes the form of a horse-like creature. Anyone holding the bottle, and only that creature, may then ride the smoke-horse. Should the rider lose the bottle, it will then immediately fall through the smoke-horse to the ground below. If the bottle breaks, the spell instantly ends.
The smoke-horse is utterly silent and completely intangible to anyone other than its rider. It cannot attack or be attacked. It has a speed of 90 feet and although it doesn’t fly, it can move over shallow bodies of water (10 feet deep or less) and is not hindered by difficult terrain. As it moves, the rider may command it to leave a 10-foot wide, 10-foot tall trail of smoke behind it,
which lasts for 10 minutes. Anything within the trail of smoke or riding on the smoke- horse is considered to be heavily obscured.
A strong wind (20 miles per hour or more) disperses the smoky trail in 1 round, and magical wind will disperse the smoke- horse.
The rider can return the smoke-horse to the bottle at any time. The smoke-horse will only last for 24 hours, however, regardless of how much time it spent in the bottle.
At Higher Levels. When you cast this spell with a 4th-level or higher spell slot, the smoke-horse’s speed increases by 30 feet for each slot level above 3rd.
Source: Spell Compendium
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