Summary:
Features include 1) resupinate growth on strongly decayed conifer wood, 2) a cream to ochraceous fruitbody that is odontioid with dense, small, conic spines, apically penicillate [brush-like] under 50x lens, porose reticulate between spines, the margin indistinct, 3) spores that are subelliptic to oval, smooth, and inamyloid, with oil droplets, 4) cystidia that are numerous on the tips of the spines, tubular with a blunt end, cyanophilic, often with secondary septa lacking clamp connections, and 5) a monomitic hyphal system, of cyanophilic, subicular hyphae that are richly branched, with clamp connections.

Microscopic:
SPORES 5-6 x 3-3.5 microns, subelliptic to oval, "generally somewhat broader towards the base, adaxial side usually straight or somewhat concave, less often slightly convex, smooth, thin-walled", containing oil droplets or when old with irregular oil bodies, [presumably inamyloid on basis of genus description]; BASIDIA at first clavate, then subclavate to subcylindric, "slightly constricted in the middle or sinuous", normally 4-spored, about 16-20 x 4-5 microns; CYSTIDIA numerous on the apices of the aculei, mostly 100-150 microns long but may be longer, 5-6 microns wide, tubular, cylindric, often sinuous, apically obtuse, thick-walled except in the apical part, often with secondary septa without clamp connections, sparsely or not encrusted, walls stainable in cotton-blue [cyanophilic]; HYPHAE monomitic, more or less stained by cotton blue, subicular hyphae distinct, about 2.5-3 microns wide, richly branched, walls thickened, clamp connections at all septa, hymenial hyphae thin-walled, (Eriksson)

Notes:
Hyphodontia abieticola has been found in BC, WA, ID, NF, AK, AZ, CO, MT, NM, and NY, (Ginns), and MA, Sweden, Turkey, Malawi, and Taiwan, (Langer).