Two lovely cherubs, one on each end of the ark, stood with their wings outstretched above it, and touching each other above the head of Jesus as He stood before the mercy seat. Their faces were turned toward each other, and they looked downward to the ark, representing all the angelic host looking with interest at the law of God. Between the cherubim was a golden censer, and as the prayers of the saints, offered in faith, came up to Jesus, and He presented them to His father, a cloud of fragrance arose from the incense, looking like smoke of most beautiful colors. Above the place where Jesus stood, before the ark, was exceedingly bright glory that I could not look upon; it appeared like the throne of God. As the incense ascended to the Father, the excellent glory came from the throne to Jesus, and from Him it was shed upon those whose prayers had come up like sweet incense. Light poured upon Jesus in rich abundance and overshadowed the mercy seat, and the train of glory filled the temp…
"And the cherubims shall stretch forth their wings on high, covering the mercy seat with their wings, and their faces shall look one to another; toward the mercy seat shall the faces of the cherubims be."
EGW's description of the cherubim directly mirrors the description in Exodus 25:20. The details of their position and gaze are nearly identical.
"And another angel came and stood at the altar, having a golden censer; and there was given unto him much incense, that he should offer it with the prayers of all saints upon the golden altar which was before the throne. And the smoke of the incense, which came with the prayers of the saints, ascended up before God out of the angel’s hand."
Both passages describe a golden censer, incense, and the prayers of the saints ascending to God. EGW's description elaborates on the imagery found in Revelation 8:3-4, connecting it to the heavenly sanctuary.