Acarospora thelococcoides is a pruinose (dusty whitish) verruculose (warty) crustose lichen that grows in patches up to 10 cm across that grows on soil (terricolous), especially soils made from decomposed granite.[1] It grows from San Benito, California to Baja California, and inland to 930m (3,050feet).[2] Each roundish becomes more toward the top and typically has a single round apothecium that is immersed with a dark brown, so as to appear like a collection of white rings.[2] This appearance gives it the common name, soil eyes lichen.[1]
The asci are saccate, with variable numbers of spherical ascospores.[2] Lichen spot tests are all negative, and it is UV-.[2] It is an indicator of undisturbed soil habitats.[2]