(13) Pycnoporellus alboluteus (Orange Sponge Polypore) The large, irregular orange tubes with jagged white edges tending to become irpiciform and the orange context turning red with KOH are distinctive features. Basidiocarps are usually effuse patches, sometimes effused-reflexed, and rarely forming a true pileus. Typically growing on the lower surface of conifer logs, sometimes on large fallen branches.
The fruit bodies shown from the CA Sierra (see Mykoweb) and Colorado (Mushroomexpert.com) are less dramatic and more obviously resupinate; perhaps it takes a wetter environment to show these dramatically long tubes?