In Scandinavia it grows on a range of deciduous hosts and less often on coniferous trees.

[1] The fruit bodies of P. incarnata are resupinate, adnate and membranous, up to 200 μm thick.

The hymenial surface is orange or red to reddish-brown, smooth, continuous and uncracked; the margin is thinner, curled and white or pale orange or red.

The base of the fruit body is composed of brown hyphae, with clamp connections, and moderately thick cell walls, measuring 3.2 to 4.5 μm in width.

[2] Peniophora incarnata is sometimes parasitised by the yellow brain fungus (Tremella mesenterica).