Podoserpula pusio is a distinctive, tiered basidiome forming stacked, pagoda-like lobes arising from a short central axis. Each tier forms a shallow, cup- or shelf-like structure, giving the fruitbody a miniature pagoda or layered rosette appearance. It is also the type species of the genus.

Fruitbody: composed of multiple stacked tiers (typically 3-10+), each forming a shallow cup or shelf; overall height 20-100 mm.
Tiers: circular to irregular; margins often wavy or lobed; colours pale buff, ochre, or tan, sometimes darker with age.
Upper surface: smooth to finely tomentose.
Underside: smooth, sometimes faintly wrinkled; no pores or gills.
Central axis: short, often hidden by the lowest tiers; the tiers radiate outward from this point.
Texture: firm, leathery to corky; persistent and long-lasting.
Growth habit: solitary or in small groups on soil.