Do I need a timer? Music? Incense?

A timer can be very helpful for two reasons:
1.  A timer will give you some “structure,” allowing you to relax. You will come out of the pose when the timer goes off, there is no need to stress about “how long.”
2. A timer will wake you up in case you fall asleep!  This has happened to all restorative students, don’t stress about it.  Learning to be aware and at ease takes practice.

Quiet, calming music is an option.  During a restorative practice this may be the only opportunity in the day to be still and focus inward.  For many people, music may simply be too distracting, especially music with lyrics.  Our minds naturally try to “sing along” which prevents us from letting go and relaxing completely.  If you choose to include music in your restorative practice, be sure it is soothing and without words.
See: https://callunayoga.blogspot.com/2020/04/yoga-and-music.html

Incense/scents are an option.  Many people include burning incense and spraying scents as part of their yoga practice, while others experience intense physical and/or allergic reactions to it.  During restorative practice it is a good idea to skip incense and scents. Fragrance-free practice allows your nervous system to send and receive fewer messages and you become present to what is happening in your body and mind – leading to relaxation and tension release.