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Star (2005) argues that “current characterizations of the terms procedural knowledge and conceptual knowledge are limiting and are in fact impediments to careful investigation of these constructs” (p. 405). We examined secondary mathematics teachers’ understanding of procedural and conceptual knowledge at superficial and deep levels through the design of mathematical tasks. 55 secondary mathematics teachers designed a procedural and a conceptual task on a given topic and explain why they think that the task they designed is a procedural and/ or conceptual task. Teachers’ narratives were examined to categorize emerging characteristics of procedural and conceptual tasks as well as to address teachers’ (mis)conceptions about procedural and conceptual knowledge.