The small yellowy-brown cup tapers down towards the base and has a pale woolly outside surface. Initially it is covered by a yellowish membrane.  This falls away when the cluster of whitish 'eggs' is mature.  

similar Bird's-nest fungi have greyish or dark 'eggs' (peridioles) and taller or fluted cups.

Photograph the fungi in habitat, with details of outer surface of cups, open cups with peridioles ('eggs') or the young cups covered with a membrane.  Note habitat and substrate.

Dead wood, including twigs and woodchip.

Usually August - September.

Not commonly recorded.

First Nature - Crucibium laeve