Treeflute is a foliose lichen with apothecia usually absent. The thallus is light blue-green-gray with 1-2mm wide rounded lobes, inflated and tube-like, and distinctive large, round perforations in the upper surface. The lower surface is black, wrinkled, and without rhizines anchoring thallus to substrate.
The holes on the upper surface of the thallus make M terebrata very distinctive. Hypogymnia species also have a tube-like thallus, but if there are any perforations, they are on the lobe tips or axils. Cavernularia lichens are generally smaller and have perforations on the underside of the thallus.