In recent years, with the deep integration of unmanned aerial vehicle (UAV) technology and embodied intelligence, low-altitude UAV has demonstrated great potential in fields such as smart logistics, urban inspection, and disaster response, owing to their flexibility, multimodal perception, and autonomous decision-making capabilities. However, the complex and dynamic low-altitude environments, characterized by dense obstacles and meteorological disturbances, pose significant challenges to UAV in terms of perception accuracy, real-time decision-making, and system robustness. Although extensive research has been conducted on UAV embodied intelligence, most efforts focus on isolated technical modules, lacking a systematic overview and cross-domain integration. To address this gap, this paper provides a comprehensive review of key technologies and recent advances in low-altitude UAV embodied intelligence from the perspective of the perception-decision-control loop. It summarizes the development of multimodal perception, task reasoning, physical interaction, and simulation-based training, and further discusses promising future research directions.