Summary:
Features include 1) resupinate growth on wood, 2) tightly attached patches that are whitish or cream at first, becoming darker and finally ochraceous, the surface with watery droplets when fresh, and when dry globules visible under 50x lens (on the cystidia), 3) spores that are allantoid, smooth, and inamyloid, 4) blunt-cylindric cystidia that are crystal-encrusted and bear an apical globule, and 5) a monomitic hyphal system, the hyphae with clamp connections.

Microscopic:
SPORES 9-12 x 3-4 microns, allantoid, inamyloid, thin-walled, containing oil droplets or oily inclusions; BASIDIA 4-spored, 20-30 x 5-6 microns, subclavate to almost cylindric, slightly constricted or sinuous, with basal clamp connection; CYSTIDIA conspicuous, 60-80 x 10-20 microns, "mostly cylindric, apically blunt, with thickened walls, in the upper part encrusted with doublepyramidic crystals and with an apical globule of non-crystalline, yellowish or brownish matter"; HYPHAE monomitic 3-4(5) microns wide, thin-walled, richly branched, with clamp connections at all septa, (Eriksson), SPORES 7-10 x 3-4.5 microns, even, in a spore collection white, (Burt)

Notes:
Peniophorella guttulifera has been found in BC, OR, MB, ON, AL, AZ, AR, IL, LA, ME, MI, MN, NH, NJ, NY, OH, and VT, (Ginns), as well as Finland and Sweden, (Eriksson).