The quantitative description of growth rings is yet incomplete, including the functional division into earlywood and latewood. Methods developed to date, such as the Mork criterion for conifers, can be biased and arbitrary depending on species and growth conditions. We proposed the use of modeling of the statistical distribution of tracheids to determine a universal criterion applicable to all conifer species. Thisstudy was based on 50-year anatomical measurements of Pinus sylvestris L., Pinus sibirica Du Tour, and Picea obovata Ledeb. near the upper tree line in the Western Sayan Mountains (South Siberia). Statistical distributions of the cell wall thickness (CWT)-to-radial-diameter (D) ratio and its slope were investigated for raw and standardized data (divided by the mean). The bimodal distribution of the slope for standardized CWT and D was modeled with beta distributions for earlywood and latewood tracheids and a generalized normal distribution for transition wood to account for the gradual shift in cell traits. The modelcan describe with high accuracy the growth ring structure for species characterized by various proportions of latewood, histometric traits, and gradual or abrupt transition. The proportion of two (or three, including transition wood) zones in the modeled distribution is proposed as a desired criterion.