Inaccurate?

Stone to Flesh

(Player's Handbook v.3.5, p. 285)

Transmutation
Level: Healer 5, Sorcerer 6, Wizard 6, Wu Jen 6 (Earth), Sha'ir 6, Urban Druid 6, Gluttony 7,
Components: V, S, M,
Casting Time: 1 standard action
Range: Medium (100 ft. + 10 ft./level)
Target: One petrified creature or a cylinder of stone from 1 ft. to 3 ft. in diameter and up to 10 ft. long
Duration: Instantaneous
Saving Throw: Fortitude negates (object); see text
Spell Resistance: Yes

This spell restores a petrified creature to its normal state, restoring life and goods.
The creature must make a DC 15 Fortitude save to survive the process.
Any petrified creature, regardless of size, can be restored.
The spell also can convert a mass of stone into a fleshy
substance.
Such flesh is inert and lacking a vital life force unless a life force or magical energy is available.
(For example, this spell would turn a stone golem into a flesh golem, but an ordinary statue would become a corpse).
You can affect an object that fits within a cylinder from 1 foot to 3 feet in diameter and up to 10 feet long or a cylinder of up to those dimensions in a larger mass of stone.
Material Component: A pinch of earth and a drop of blood.