From "Roger's Mushrooms" website (i.e. Philiips)
1–4cm across, convex then flattened or centrally depressed, cinnamon to tan and striate from margin inwards when moist drying pale buff and slightly scurfy.
20–50 x 2–4mm, more or less concolorous with the cap, base covered in white down. Flesh concolorous.
Taste and smell not distinctive.
Broad, distant, adnate to slightly decurrent, cinnamon.
Cheilocystidia thin-walled, hyaline, cylindric to clavate. Spore print pale ochre.
Elliptic with rounded apex, 7–9´4.5–5m.
On twigs and woody debris. Season all year, usually autumn to early winter.
Common. Not edible. Distribution, America and Europe.
Tubaria furfuracea, Scurfy Twiglet