Calocera cornea is a jelly fungus that grows on decaying wood. It is a member of the Dacrymycetales, an order of fungi characterized by their unique "tuning fork" basidia.

Its yellow, finger-like, tapering basidiocarps are somewhat gelatinous in texture. In typical specimens the basidiocarps become up to 3 mm in diameter, and 2 cm in height. The hymenium covers the sides of the basidiocarps, each basidium producing and forcibly discharging only two basidiospores.