In these plants the leaves are greatly reduced and usually non-photosynthetic. They contain a single, non-branching vascular trace, which is the defining feature of microphylls. However, it has recently been recognised that horsetail microphylls are probably not ancestral as in Lycopodiophyta (clubmosses and relatives), but rather derived adaptations, evolved by reduction of megaphylls. They are, therefore, sometimes referred to as megaphylls to reflect this homology.
The leaves of horsetails are arranged in whorls fused into nodal sheaths. The stems are green and photosynthetic, and are distinctive in being hollow, jointed and ridged (with sometimes 3 but usually 6-40 ridges). There may or may not be whorls of branches at the nodes.