These are about 10mm across. This species occurs on both softwood and hardwood in temperate and subtropical regions of North and South America and southern Asia as well as Australasia and the Seychelles. Pongen (2018) describes this distribution as pan-tropical but this ignores the occurrence in temperate parts of the United States and Australia. Curiously it seems to be observed more commonly in Australia than in the United States (as at August 2020, 41 out of 60 observations in Inaturalist are from Australia). See also "The Wasp's Nest Polypore" by John Warfel in Fungi magazine.