This burner is great to have in your own home or to be given as a gift.
Step 1: Gather what Nature gave you (and some other parts)
A large branch - I used a 2 1/2" - 3" around piece of green willow
A smaller branch - About 3/4" is perfect
Dremel (alternatively you could just use big power tools, but where's the fun in that?)
Tiny (3/4" - 1") nails
Sod shovel (flat one)
Step 2: Split the wood
I then took my sod shovel and stuck the end of it into the groove I created. After that I simply gave it a good shove into the pavement to split it in two. You could use a wood wedge for this, but i didn't have one handy at the moment and it would've been a bit cumbersome.
The smaller bits of wood were easier to split, all I needed to do was use my knife.
Once you split the smaller bits of wood simply cut them down to an appropriate size (about 2 1/2" - 3"). If you want, it looks nice to cut little bits off the edges of the wood. It gives it a more finished look. See the fourth picture if you don't understand.
Step 3: Preperation and assembally
In order to provide the legs of the burner with a snug fit, I took my Dremel with a sanding drum bit and sanded grooves in the wood where the legs would sit. Once the legs fit securely I used my small nails to secure them in place. I didn't sand the grooves deep enough for two nails on each leg, but one works just fine.
Chances are it will be unbalanced when you're complete. Simply shave down one side of one leg with your knife to make it sit flat.
Step 4: Drilling and use
It sounds more complicated than it actually is, just shove the thing right down the middle of the log on about a 45 degree angle.
All that's left to do now is stick in some incense and burn it.
The log will collect the ashes without danger, and your room will smell excellent. My favorite type of incense is peach, experiment to find what you like and good luck!