Audubon's shearwater underparts are white, as is the head below eye level. The iris is dark, the feet are dull pink with a black wash and black toenails, and the bill is grey, darker towards the tip, and with a pinkish hue. Males and females look alike. Immature birds do not have a distinct plumage, while the nestlings are covered with down feathers, grey above and whitish on the belly. It can be confused with the Manx shearwater ("P. puffinus"), which has white undertail coverts and in direct comparison a longer bill. Other similar-looking species are usually completely allopatric, though the largely
Procellariidae with "Pseudobulweria" being phylogenetically closer to the "Puffinus" shearwaters than the "Pterodroma" gadfly petrels, and "Aphrodroma" (the Kerguelen petrel) possibly being closely related to the shearwaters or the fulmars. The prions, according to Nunn and Stanley, were among the larger shearwater group. The "Calonectris" shearwaters were placed close to the two "Puffinus" clades (closer to the Puffinus, or small, clade) and both were distant to the "Procellaria" shearwaters. The relationships between the genera and within the genera are still the subject of debate, with researchers lumping and splitting the species and genera within the family and arguing about the position