Summary:
Features include 1) resupinate growth on dead conifer wood, 2) a smooth, cream to dingy white spore-bearing surface with teeth that exude a drop of colorless viscid liquid, 3) waxy soft consistency, 4) spores that are allantoid, smooth, inamyloid, and colorless, 5) basidia that are long and narrow with thin sterigmata, 6) long septate cystidia in the central part of the teeth, shorter cystidia in the hymenium, and 7) a monomitic hyphal system, the hyphae with clamp connections.

Microscopic:
SPORES about 5-6 x 1.5 microns, allantoid, smooth, inamyloid, thin-walled; BASIDIA 4-spored, 25-30 x 2.5-3.5 microns, long and narrow, with thin sterigmata, with basal clamp connection; CYSTIDIA of two types 1) very long, 150-250 microns or more, 5-8 microns wide pseudocystidia, "penetrating the central part of the teeth and projecting like tufts in their apices", "thin-walled, filled with dense protoplasm, at least in the apical part, and containing numerous droplets", many with adventitious septa, "but at least basally with primary septa with clamps", (these seem to be the excreting organ for the viscid drops), 2) hymenial cystidia, 50-70 x 3-5 microns, projecting 20-30 microns, "scattered in the hymenium or together in groups", "generally embedded in a viscoid matter which can be seen as small drops between the large ones on the teeth"; HYPHAE monomitic with two layers 1) basal subiculum of mostly distinct hyphae about 3 microns wide, richly branched, with clamp connections, to some degree swelling in KOH, 2) trama generally of closely united hyphae but sometimes with layers of a more net-like context, (Eriksson), SPORES 6-8 x 1.5 microns, cylindric, allantoid, smooth, inamyloid, colorless, containing droplets; BASIDIA 4-spored, 20-30 x 3-4 microns, narrowly clavate, with basal clamp connection; SEPTOCYSTIDIA in the spines clustered, smooth, septate, with droplets, basal septa with clamp connection, HYMENIAL CYSTIDIA shorter, 50-60 x 5 microns, sometimes coated with amorphous material, these cystidia dissolving in KOH; HYPHAE monomitic, of hyphae 2-5 microns wide, +/- thick-walled, septa with clamp connections, swelling in KOH, (Breitenbach)

Notes:
It has been found in BC, ID, ON, AZ, CO, FL, IA, MD, MI, MN, MS, MT, NC, NM, NY, TN, WI, WY, and UT, (Ginns). It is found in Europe including Scandinavia, (Eriksson), and Switzerland, (Breitenbach who include Asia as well in the distribution).