Summary:
Features include 1) resupinate growth on conifer wood and occasionally on hardwood, 2) a whitish to cream or yellowish brown fruitbody that is wax-like, soft, floccose-crustose, discontinuous or continuous, firmly attached, the surface bristly under a lens from projecting cystidia, 3) spores that are allantoid, smooth, inamyloid, and colorless, 4) basidia with basally thickened, KOH-soluble walls, 5) cystidia that are cylindric, thick-walled, narrowing slightly to the subulate [awl-shaped] and mostly mucronate tip, the capillary lumen widening abruptly near the tip so that it is thin-walled, apically encrusted with crystalline matter except for the outermost, thin-walled part, cystidia in Melzer''s reagent grayish to fairly strong blue, tending to dissolve in KOH, and 6) a monomitic hyphal system, the hyphae with clamp connections.

Microscopic:
SPORES allantoid, smooth, thin-walled, generally 6-8 x 1.5-1.8 microns; BASIDIA 4-spored, 15-18(20) x 3.5-4.5 microns, "in a rather dense palisade", subclavate to more or less stemmed, "thin-walled or, especially after sporulation, basally with thickened walls, inamyloid", with basal clamp connection; CYSTIDIA cylindric, robust, ordinarily 80-100 microns long and 8-10 microns wide in the middle part, narrowing slightly to the subulate [awl-shaped] and mostly mucronate tip, capillary lumen widening gradually near tip so that it is thin-walled, "apically encrusted with crystalline matter except for the outermost, thin-walled part", amyloidity variable, usually only grayish "but in some specimens the reaction is a fairly strong blue"; HYPHAE monomitic, 2-2.5(3) microns wide, arranged in a fairly dense tissue, inamyloid, with clamp connections, "thin-walled or with slight wall thickening", subhymenial hyphae more or less densely packed, subicular hyphae irregularly interwoven, (Hjortstam), SPORES 7-9 x 1.5-2 microns (according to Julich and Stalpers 1980 6-7.5(9) x 1.5-2.5 microns), narrowly elliptic, allantoid, smooth, inamyloid, colorless, with 2 droplets; BASIDIA 4-spored, 18-25 x 4-4.5 microns, narrowly clavate, without basal clamp connection; LYOCYSTIDIA 70-130 x 10 microns, subulate, "thick-walled with very thin lumen", "becoming abruptly thin-walled toward the tip and sometimes incrusted", cystidia inamyloid, dissolving in KOH, base rooting; HYPHAE monomitic, 2-4 microns wide, septa with clamp connections, (Breitenbach), BASIDIA "with basally thickened, KOH-soluble walls that remain as closely packed husks in the trama", the basidia broadly clavate on generally narrowed stems; CYSTIDIA truly bi-rooted, (Weresub)

Notes:
Tubulicrinis subulatus has been found in BC, WA, OR, ID, AB, ON, PQ, AZ, CA, CO, IL, MA, MT, NM, NY, OH, and RI, (Ginns). It is very common in the whole of Scandinavia (Hjortstam).