Lecanora merrillii is a
crustose lichen with a closely adherent, continuous that looks smooth to slightly warted; the warts are fine and can be scattered or crowded. The colour is straw-tinged grey (substramineous-
glaucescent). In simple
spot tests the thallus is K+ (yellow) and C−; the is white, and a blackish partly outlines the margin of the thallus. The
fruiting bodies () are tightly attached and often crowded, about 0.8–1.5 mm across. Their are flat, pale, and naked (without a surface ), appearing opaque; the discs are K− and C−. The rim is thin, nearly entire, and the same colour as the thallus; in section the apothecium is round (). Internally, the is whitish and the is 50–75 μm thick and I+ (persistently blue) in iodine. The is pale and , and the are tightly coherent with very slender .
Asci contain eight, colourless, simple
ascospores arranged in two rows; the spores are oblong (rarely
ellipsoidal), with obtuse tips, and measure 11–15 μm × 5–7 μm. The internal (apothecial rim tissue) is whitish and contains large crystals. ==Habitat and distribution==