Here's me take on where things are divided...
Physical Vs Cultural Traits for Pathfinder RPG(v1.1)
The following is an attempt to categorize the racial traits of the races supplied in Pathfinder RPG into two groups: those that are traits like size, speed and vision (called Physical Traits), and those traits that reflect some training or mental abilities such as weapon familiarity, languages, and favored class (called Cultural Traits) primarily for the use of creating subraces (hatred, defensive training, languages, and favored class are all easily changed) and the reincarnate spell and similar race changing effects.
I realize that these aren't probably balanced especially humans whose abilities are categorized as entirely culturally related except for size and speed.
I also included the ability score modifiers, but with half-elf and humans' +2 any one ability score racial traits could pose the problem of a Human being reincarnated as a half-elf or vice versa and acquiring an additional physical ability score modifier, therefore if a human or half elf is reincarnated as a human or half-elf I would suggest only allowing them to use this modifier if he/she applied it to a physical ability score modifier at character creation.
Dwarf
The following are Physical Traits of Dwarfs
+2 Con
Medium
Slow and Steady
Darkvision
Keen Senses
Hearty
Stability
The following are Cultural Traits of Dwarfs
+2 Wis, -2 Cha
Stonecunning
Weapon Familiarity
Greed
Hatred
Defensive Training
Languages
Favored Class
Elf
The following are Physical Traits of Elves
+2 Dex, -2 Con
Medium
Normal Speed
Low-Light Vision
Keen Senses
Unnatural Beauty
The following are Cultural Traits of Elves
+2 Int
Elven Immunities
Elven Magic
Weapon Familiarity
Favored Class
Gnome
+2 Con, -2 Str
The following are Physical Traits of Gnomes
Small
Slow Speed
Low-Light Vision
Keen Senses
Gnome Magic
The following are Cultural Traits of Gnomes
+2 Cha
Obsessive
Illusion Resistant
Weapon Familiarity
Hatred
Defensive Training
Languages
Favored Class
Half-Elf
The following are Physical Traits of Half-Elves
+2 Any Physical Ability Score (or the +2 Any Mental Ability Score Cultural Trait)
Medium
Normal Speed
Low-Light Vision
Elf Blood
The following are Cultural Traits of Half-Elves
+2 Any Mental Ability Score(or the +2 Any Physical Ability Score Physical Trait)
Elven Immunities
Adaptability
Languages
Favored Class
Half-Orc
The following are Physical Traits of Half-Orc
+2 Str
Medium
Normal Speed
Darkvision
Orc Blood
The following are Cultural Traits of Half-Orc
+2 Wis, -2 Cha
Weapon Familiarity
Orc Ferocity
Languages
Favored Class
Halfling
The following are Physical Traits of Halfling
+2 Dex, -2 Str
Small
Slow Speed
Keen Senses
Sure Footed
The following are Cultural Traits of Halfling
+2 Int
Halfling Luck
Fearless
Weapon Familiarity
Languages
Favored Class
Human
The following are Physical Traits of Humans
+2 Any Physical Ability Score(or the +2 Any Mental Ability Score Cultural Trait)
Medium
Normal Speed
The following are Cultural Traits of Humans
+2 Any Mental Ability Score(or the +2 Any Physical Ability Score Physical Trait)
Bonus Feat
Skilled
Weapon Training
Languages
Favored Class