This is a small to medium-sized mushroom which grows annually. It arises from dead wood of broad-leaf trees, favoring logs and fallen branches laying on soil, on spring and early summer.

Fruiting body upper surface grayish brown or yellowish-brown, convex at first, flattening with a depressed (umbilicate) centre. Particularly towards the margin, the cap surface is usually covered in tiny bristly hairs. The flesh is white and leathery. Stem variable in colour, often pale yellowish brown or tawny-buff, more or less equal, typically curved and sometimes thickened at the base. Pores whitish cream to buff, circular, elongating with age.

Polyporus ciliatus on the www.first-nature.com web site.