All images licensed: Creative Commons Attribution 4.0 International License.
Here is a Blue spruce (Picea pungens) needle at 40x magnification. Just like yesterday's picture of a mugo pine (Pinus mugo) needle, it has periodic white dots which are presumably stomata (breathing pores). The blue spruce is a conifer native to western North America from New Mexico north to Alberta and British Columbia.
Equipment used: AmScope M150C microscope with Raspberry Pi camera module V2 (8MP).