"The 'eggs' of the bird's nest – the peridioles – are blackish, 2-2.5 mm in diameter, and there are typically about 20 in the cup." (Wikipedia)

Dung-loving Bird's Nest Fungus

Cyathus stercoreus

In garden with mulch; Elizabeth Way Tustin, Orange County, CA. 11/20/12. © Joanne and Doug Schwartz

Family: Nidulariaceae

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"The fruiting bodies, or perida, are funnel- or barrel-shaped, 6–15 mm tall, 4–8 mm wide at the mouth, sometimes short-stalked, golden brown to blackish brown in age. The outside wall of the peridium, the ectoperidium, is covered with tufts of fungal hyphae that resembles shaggy, untidy hair. However, in older specimens this outer layer of hair (technically a tomentum) may be completely worn off. The internal wall of the cup, the endoperidium, is smooth and grey to bluish-black." (Wikipedia)

One peridiole and the purse "stem" which contains the funicular cord. "Peridioles are often attached to the fruiting body by a funiculus, a structure of hyphae that is differentiated into three regions: the basal piece, which attaches it to the inner wall of the peridium, the middle piece, and an upper sheath, called the purse, connected to the lower surface of the peridiole. In the purse and middle piece is a coiled thread of interwoven hyphae called the funicular cord, attached at one end to the peridiole and at the other end to an entangled mass of hyphae called the hapteron. However, Brodie reports that sometimes C. stercoreus is found without a funiculus, which has led some authors to misidentify this species with the genus Nidula." (Wikipedia)

"The spores of C. stercoreus are roughly spherical and relatively large, with typical dimensions of 20–35 x 20–25 µm, although great variability in spore size has been noted. The spores are sessile (growing directly from the surface of the basidium, without attachment via a sterigmata), and are separated from the basidia after it collapses and gelatinizes. This is accompanied by the gelatinization of the inner walls of the peridiole." (Wikipedia)