On February 12, 1999, at 0930, eastern standard time, a Cessna 152, N89097, was substantially damage during a forced landing near the Duanesburg Airport, Duanesburg, New York. The certificated flight instructor and student pilot received minor injuries. Visual meteorological conditions prevailed for the instructional flight that originated from Albany, New York, for the purpose of conducting training in the Duanesburg, New York, area. No flight plan was filed, and the flight was conducted under 14 CFR Part 91. The instructor stated that he and the student preflighted the airplane, completed the engine run-up checks, and then departed Albany about 0900, to conduct emergency procedures training in the local area. While in the vicinity of Duanesburg, at 2,500 feet msl, the instructor initiated the first of two simulated engine failures. The student maneuvered the airplane and executed a touched-and-go on runway 28 at Duanesburg. Then, while on downwind for runway 28, at 2,000 feet msl, the instructor initiated the second simulated engine failure. The student insured the carburetor heat was on, simulated checking the throttle, and began maneuvering for the runway. When the airplane was about 400 feet agl, the instructor realized they would not make the runway. He advised the student, and advanced the throttle, but the engine did not respond. The instructor was only able to insure that the throttle and fuel selector were properly set before the airplane stuck a tree, stalled, and impacted the ground. After the airplane came to rest, both the instructor and student exited the airplane under their own power. Once outside the airplane, the instructor noticed fuel spilling from the engine area so he re entered the airplane and placed the fuel selector in the off position. A Federal Aviation Administration Inspector stated that he removed the top sparkplugs, placed fuel in the cylinders, replaced the sparkplugs then attempted to started the engine. The engine started and the propeller rotated approximately 10 times. In addition, the inspector dissembled the carburetor and saw no signs of malfunction. He also found no anomalies with either the airframe or the engine that would have caused a loss of power. According to the FAA publication, "Tips On Winter Flying," the accident weather conditions were conducive for serious icing with cruise or climb power. In addition, the publication stated that, "It is recommended that carburetor heat be applied before reducing power and that partial power be used during letdown to prevent icing and overcooling the engine."