Tarzetta cupularis (L. ex Fr.) Lamb. Cup 1-2cm across, tightly cup-shaped even when mature, with an irregularly and finely toothed margin; inner surface pale gray-buff, outer surface appears lighter due to its covering of fine, pale down. Stem very slight or none. Asci 300 x 15µ, not blued by iodine. Spores broadly ellipsoid, smooth, containing 2 large oil drops, 19-21 x 13-15µ. Habitat on burned ground, damp soil, and moss in coniferous woods. Found in central and northern North America. Season June-September. Not edible.