This takes the form of a huge vulture that the caster and companions can ride. Controlling the vulture uses the Riding (Giant Vulture) Skill.

Spectral Steed [68] 
    Enhanced Move (Flying) 1 [28] 
    Flight [40] 
        Based on Basic Speed 5 [+0%] 
        Cannot Hover [-15%] 
        Winged [-25%] 
    Affects Others 1 [+50%] 
    Extended Duration (x1000) [+120%] 
    Breakable (DR 5, HP 40, SM +2) [-40%] 
    Can Be Stolen (Must be Forcefully Removed) [-10%] 
        More accurate: Must forcefully remove rider from vulture 
    Terminal Condition (Breaking the Steed) [-20%] 
    Nuisance Effect (Reaction Penalty: -1) [-5%] 
        Looks like a giant zombie vulture 
    Nuisance Effect (Makes a Loud Vulture Screech) [-5%] 
    Magical [-10%] 
    Spell Components [-40%] 
        Must gesture with hands 
        Must blow a whistle made from a vulture's wing bone 
Levels 2+ [+30/level] 
    Increase Affects Others by 1 [+50%]