In this species, the dense mat of incised, basal squamules tends to disappear early in the development. The podetial are green to grey-brown and very variable. They may have pointed tips, be poorly developed, or they may have narrow cups that widen out abruptly above the stem, the centre of the podetium becoming open and/or split near the apex. The margins may have finger like extensions. The podetia are covered in grey to bright green peeling squamules and there are no soredia.
Thallus: C-, K-, UV+ vivid white
In Scotland, Cladonia squamosa var. squamosa is widespread on acid soil, earthy banks, rotting wood and heathland. BLS distribution map