Helvella Leucopus ~ By Civi - The mushrooms, commonly known as elfin saddles, are identified by their irregularly shaped caps, fluted stems, and fuzzy undersurfaces. They are found in North America and in Europe.
The birdnest fungi 2 by Steve Axford This one shows the cups before and after they open. The new cups have a “mother of pearl” type sheen to them. Each cup is about 10mm across, so they are easy to miss.