Pholiota Squarrosa

Pholiota squarrosa, commonly known as the shaggy scalycap, the shaggy Pholiota, or the scaly Pholiota, is a species of mushroom in the family Strophariaceae. Common in North America and Europe, it is often an opportunistic parasite, and has a wide range of hosts among deciduous trees, although it can also infect conifers. Quoted from Wikipedia