Accepting the gambit is very risky. White builds up an attack that is like the Blackmar-Diemer Gambit on steroids. The white pieces are very easy to bring into action. The knight recaptures on f3. The white squared bishop usually goes to d3.
White castles kingside.
The queen moves via e1 to h4 and the black squared bishop heads for g5. White needs to bear several things in mind. First that he should strive to play Bg5 after black has castled. Then the bishop will frequently be sacrificed on h6. Secondly that Bb5 usually does not achieve very much.