A widespread resupinate but not widely reported. The creamy-yellow surface of mature specimens is tooth-like and found on various species of conifer. It has two distinct kinds of cystidia making separation from similar species easier

References: 
Bernicchia & Gorjon (2010) Fungi Europaei 12: Corticiaceae s.l.
Hugill & Lucas (2019) The Resupinates of Hampshire
Læssøe & Petersen (2019) Fungi of Temperate Europe, Volume 2