In Desert Bluffs, Night Vale, the surrounding desert, and the other desert that seems to exist in an alternate dimension, the Smiling God takes the form of a living light, brighter than the sun, whose rays seem to turn everything translucent. According to Cecil, it spreads "not always as light at all," but with the same malicious intent - implying that StrexCorp itself is a facet of the entity.
I am The Smiling God, you will obey me, you will listen to me.