Characterization of gas diffusion layers (GDLs) for polymer electrolyte membrane (PEM) fuel cells informs modeling studies and the manufacturers of next generation fuel cell materials. Identifying the physical properties related to the primary functions of the modern GDL (thermal, electrical, and mass transport) is necessary for understanding the impact of GDL design choices. X-ray micro-computed tomographic reconstructions of GDLs were studied to isolate GDL surface morphologies. Surface roughness was measured for a wide variety of samples and a sensitivity study highlighted the scale-dependence of surface roughness measurements. Furthermore, a spatially resolved distribution map of polytetrafluoroethylene (PTFE) in the microporous layer (MPL), critical for water management and mass transport, was identified and the existence of PTFE agglomerations was highlighted. Finally, the impact of accelerated degradation on GDL wettability and water transport increases in liquid water accumulation and oxygen mass transport resistance were quantified as a result of accelerated GDL degradation.