Appearance
Cap: 4-17 mm across; convex, becoming broadly convex or broadly bell-shaped but often developing a central depression and/or bump; dry; bald; sometimes becoming slightly wrinkled or ribbed; pale brown when very young but often fading to buff or nearly white.Gills: Narrowly or broadly attached to the stem--or occasionally attached by means of a "collar" that encircles the stem; distant or nearly so; buff to whitish.
Stem: Up to 40 mm long; 0.5-1 mm thick; equal; dry; finely hairy to finely velvety (more so toward the base); pale at the apex, but brown to dark brown, reddish brown, or nearly black below.
Flesh: Thin; insubstantial; whitish to brownish.
References:
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http://www.mushroomexpert.com/micromphale_perforans.html