Pinus matthewsii is known from only three fossils, the holotype, number "UAPC-ALTA P610", and the paratypes number "UAPC-ALTA 609" and "UAPC-ALTA 611". All three specimens, plus thin section slides are preserved in the paleobotanical collections housed in the University of Alberta in Edmonton, Alberta, Canada.[1] The specimens were studied by paleobotanists Athena D. McKown and Ruth A. Stockey of the University of Alberta Department of Biological Sciences, and Charles E. Schweger of the Department of Anthropology. Athena McKown and coauthors published the 2002 type description for P. matthewsii in the International Journal of Plant Sciences.[1] In describing the species Athena McKown and coauthors chose the specific name matthewsii, in honor of John V. Matthews Jr. of the Geological Survey of Canada in recognition of his work on Tertiary and Quaternary paleoenvironmental reconstructions, through palynology and paleobotany, of Alaska and Yukon locations.[1]
The ovulate cones of Pinus matthewsii range from 3.4–4.4 centimetres (1.3–1.7 in) in length and 2.8–3.4 centimetres (1.1–1.3 in). While the overall morphology and structure of P. matthewsii cones compare to cones of the living species Pinus banksiana, notable differences occur. The elongated cones of P. banksiana have an asymmetrically reflexed cone base, while P. matthewsii are symmetrical and oval. Cones of P. matthewsii and P. contorta are also similar in structuring, however the combination of characters that are present in P. matthewsii are not found in any one of the subspecies of P. contorta.[1]
Similar to the modern habits of P. contorta, it is suggested that P. matthewsii may have been a shade intolerant tree which acted as a colonizer. This is supported by the seeds preserved within the cones, the seeds being small with long detachable wings. The combination of characters would support a large wind dispersal range.[1]