From "Roger's Mushrooms" website (i.e. Philiips)
Cap
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.
Stem
20–50 x 2–4mm, more or less concolorous with the cap, base covered in white down. Flesh concolorous.
Taste and smell not distinctive.
Gills
Broad, distant, adnate to slightly decurrent, cinnamon.
Cheilocystidia thin-walled, hyaline, cylindric to clavate. Spore print pale ochre.
Spores
Elliptic with rounded apex, 7–9´4.5–5m.
Habitat
On twigs and woody debris. Season all year, usually autumn to early winter.
Common. Not edible. Distribution, America and Europe.
Flickr set
Tubaria furfuracea, Scurfy Twiglet