
Appearance
PileusCap 1.0-7.0 cm broad, plano-depressed to funnel-form or umbilicate; margin straight to wavy, frequently deflexed at maturity; surface dull, matted-tomentose (use hand-lens), sometimes faintly wrinkled, with usually well-defined bands of cinnamon-brown, beige, yellowish-brown and greyish-tan, the actively growing margin lighter; specimens in exposed locations greyish with age; context pliant when fresh, rigid and hard when dry, medium-brown to rust-brown, 1.0-3.0 mm thick, blackish with 3% KOH; odor and taste untried.
Hymenophore
Pore layer subdecurrent to decurrent, buff-brown to pale cinnamon-brown; pores 3-4/mm, elongate, eventually angular; tubes up to 3 mm long, colored like the pore surface.
Stipe
Stipe 0.5-5.0 cm long, 3-7 mm thick, central, round to compressed, solid, equal except swollen at the base; surface tomentose to velutinate, dingy orange-brown; context leathery when fresh, rigid when dry, colored like the stipe surface.

Habitat
Solitary, gregarious, or clusters, usually associated with conifers, often growing in disturbed areas, e.g. roadsides, trails, moss-banks etc., rarely on rotting wood; also found early in the successional sequence after burns; occurring throughout the mushroom season in lowland forests, fall and spring in the Sierra Nevada; common but inconspicuous, easily overlooked.References:
Some text fragments are auto parsed from Wikipedia.
http://www.mykoweb.com/CAF/species/Coltricia_perennis.html