I have a question:
Definition of non-clustered index says that included columns in index are not counted by database engine in sense of index size or maximum number of columns.
So what is really the way they work?
How they help to SQL Server when they are not acting in index size?
The important thing to note is that included columns are not counted by the database engine when determining the size or number of columns in the index key (the value used to actually look up data in the index structure). They still add to the size of the index itself.
Index keys are only allowed to be 900 bytes in size across all columns that make up the key (there can be only 16 columns that make up the index key).
Adding included columns doesn't count towards the 900 byte/16 column limits, but can make the index more useful by covering more queries.