Polytrichum commune is a medium to large moss. It is dark green in colour,
but becomes brownish with age. The stems can occur in either loose or quite dense tufts, often forming extensive colonies. The stems are most typically found at lengths of 5 to 10 cm, but can be as short as 2 cm or as long as 70 cm. They range in stiffness from erect to decumbent (i.e. reclining) and are usually unbranched, though in rare cases they may be forked. The leaves occur densely to rather distantly, and bracts are present proximally.
The leaves typically measure 6 to 8 mm in length, but may be up to 12 mm
long. When dry they are erect, but when moist they are sinuous with recurved tips and are generally spreading to broadly recurved, or sharply recurved from the base. The leaf sheath is oblong to elliptic in outline, forming an involute (i.e. with inward rolling margins) tube and clasping the stem. This sheath is typically golden yellow and shiny, and it is abruptly contracted to the narrowly lanceolate blade. Using a microscope, the marginal lamina can be seen to be level or erect, narrow, and typically 2 to 3 cells wide, though sometimes as many as 7 cells wide. It is toothed from the base of the blade up to the apex, with the teeth being unicellular and embedded in the margin. The costa, or central stalk of the leaf, is toothed on the underside near the apex, and is excurrent, meaning it extends beyond the end of the apex, ending in a short, rough awn.
The lamellae, ridges of cells that run along the leaf surface, are crenulate (i.e. with small rounded teeth) in profile and are 5 to 9 cells high.
he plants are sexually dioicous. The leaves of the perichaetium have a long sheath
with a scarious (i.e. membranous) margin, while the blades themselves are greatly reduced, gradually narrowing to a finely acuminate tip. These blades have toothed margins, are denticulate to subentire in outline, roughened to almost smooth, and have a costa that is excurrent.