Sclerotia approximately spherical, 1-3mm diam., or irregularly elongate, to 5 mm long, dense, brittle-fleshed, the long, irregular sclerotia breaking readily into smaller parts, pale yellow to bright orange, composed of inflated, clamped, short-celled hyphae 13-43 x 5-17 µm, with granular oily contents, with thin to slightly thickened, acyanophilous walls to 1.0 µm thick. Cortex scarcely distinguished. Teleomorph: basidiomata resupinate, effuse, originating as a cottony weft of pale yellow hyphae upon which the hymenium develops, becoming pellicular to soft-membranous, merulioid, with deep fissures and rounded wrinkles when fresh but drying smooth or nearly so, 2-10 mm diam. Hymenium continuous, pastel yellow to orange-yellow, drying concolorous or yellow-orange, margins white to pale yellow. Sterigmata short, conical, 2.5-5 µm long and 1-2 µm broad at the base. Cystidia none, or present as clavate-mucronate cells, not projecting, with a short, rounded to umbonate apex. Basidia (19-) 22-29 x 5.5-7(-10) µm, clavate, four-spored, with a basal clamp. Basidiospores (4-)4.5-5.5(-7) x (2.5-)3.0-3.5(-4.5) µm, buff or pale yellow in print, weakly to strongly dextrinoid, cyanophilous, ellipsoidal or ovoid, smooth, with walls 0.3-0.6 µm thick.