Incense Cedar(Calocedrus decurrens), aka. California cedar. Very similar to Western Red Cedar in weight and hardness. Tone-wise, similar to WRC in response to soft playing but much less overtone, more focus on the pure note. By Not having an influence of sound character like Spruce or Cedar or Redwood, An Incense Cedar (IC) guitar top allows you to hear the tone character of the back and side(body wood), imo. Instead of describing a guitar that sounds like Spruce or Cedar, or Redwood, it is easier for one to describe a guitar sound like Cocobolo, BlackWalnut, Mahogany, Maple...etc.

It is non-resinous, non-porous, easy to work with and yields a butter smooth finish.  Sapwood is white or cream colored usually occupying almost half of the quarter-sawn board. Heartwood is orange to light brown or light reddish-brown. Old trees normally have random rot pockets in the main trunk.

Dead-on Quarter-Sawn bookmatch(4 pcs, 2 sets)

22  X 7 3/4   X .130"

Note: Prominent medullary rays across the surface of the boards. Super light in weight, very stiff across the grain, decent stiffness along the grain. Flawless within a guitar template. A dark spot on set #22 A-side, in the middle, is just a pencil lead stain. 

Salvage in the High Sierra mountain. Dead by lightning strike,  Old growth with tight straight grains.  Aged 5 yrs, 60 grits sanded, <8%RH.