These things are commonly found on rotting wood most everywhere, even on your home, if you happen to live in a wood structure like I do. I never considered these to be "mushrooms," thinking along the lines of the classic stem and cap variety. However, in my Smithsonian Handbook of Mushrooms, they are so defined as such.

This sample was found on an old rotting tree limb at the edge of the woods, close to home.
Coniophora puteana
Meiji EMZ-13TR stereo microscope (10X = FOV @ 22 mm)
Sony DSC-W5
1/10 sec. @ f/2.8 ISO 100
Halogen illumination, built-in w/blue diffuser