Helvella macropus

This species is superficially DIFFERENT from most of its "saddle fungus" relatives. It has the appearance of a CUP fungus (Peziza) with a slender, roughened stalk.  It is yellow-brown to grey brown, 2-4 cm across, and lacks any veins on the outside wall.  It is fairly common and fruits on the ground or on very rotten wood.