The fruitbody is a sheet-like growth that appears on the underside of dead wood lying on the ground. The surface of the fruitbody has a dense, maze-like wrinkling (a surface technically described as merulioid) in shades of cream to somewhat brownish. Between the fruitbody surface and the dead wood there is a layer with a distinctly different texture. This layer (or subiculum) resembles thickish cobweb. Overall, the fruitbody is rather flimsy, is fairly loosely attached to the wood and has a somewhat waxy consistency.
Look-alikes
For comments about Ceraceomyces look-alikes see the notes about Ceraceomyces sp. (https://canberra.naturemapr.org/species/19386). Within Ceraceomyces, microscopic features are needed to identify Ceraceomyces eludens.
Ceraceomyces eludens is listed in the following regions:
Canberra & Southern Tablelands