On April 7, 1995, approximately 1500 central daylight time, a Cessna 152, N94534, was substantially damaged during a forced landing near Waco, Texas. The commercial rated flight instructor received minor injuries but the student pilot was not injured. Visual meteorological conditions prevailed. The following is based on pilot/operator reports submitted by the flight instructor and student pilot. After practicing ground reference maneuvers in the practice area, the student was instructed to return to the airport. At an altitude between 1,300 and 1,500 feet MSL (above mean sea level), the instructor closed the throttle and applied carburetor heat and announced to the student a simulated engine failure. The student pilot configured the airplane for a forced landing approach to an open field and reviewed engine restart procedures. He then realized the airplane was too high for the field of intended landing. Full flaps were deployed. The instructor noticed a high descent rate had developed, and he instructed the student to abandon the approach. When the student pushed the throttle in, the engine did not respond. The airplane collided with 6-foot tall mesquite trees. On April 27, 1995, the engine was functionally tested in the presence of several Federal Aviation Administration aviation safety inspectors. According to the FAA report, the engine accelerated smoothly between power settings of 750 RPM to 2,300 RPM; the throttle, mixture, and carburetor heat controls functioned normally, and no discrepancies were noted with the electrical and fuel systems.