A translucent to milky-white cushion-shaped jelly fungus with internal opaque white inclusions or nodules.  

White Brain (Exidia thuretiana) does not have white inclusions.

white inclusions

Check for white granules or inclusions in the fruiting body

Photograph in habitat, ensuring your photos show the opaque white inclusions.  Note habitat, substrate and associated tree species.  The granules can be hard to photograph - it may help to collect a sample and cut it open; they are also more evident in dried specimens.

On decaying wet wood

Seen in late autumn and winter