Macroscopic feat.:

• Cap/Pileus: 0.2-0.6 cm broad. Acutely conic to conic-campanulate. Margin decorated at first with whitish, fibrillose remnants of the veil. Dark reddish brown when moist, fading to pale pinkish tan in drying. Surface smooth and viscid from a thick gelatinous separable pellicle.
• Gills/Lamellae: Attachment subdecurrent, distant to subdistant, broad. Becoming dark purple-brown in age with the edges whitish fringed.
• Stem/Stipe: 10-20(40) mm long by 0.5-2 mm thick. Equal, flexuous. Pallid pinkish tan or nearly concolorous with the cap. Surface covered with pallid fibrils and the lower portions often with minute fibrillose scales. Partial veil thin, cortinate. base usually adorned with tufts of mycelium.

Microscopic feat.:

• Basidio/Spores: Dark purplish brown in deposit, narrowly ellipsoid, 12-15 by 5-8 µm.
• Basidia: 4-spored.
• Pleurocistidia: Absent.
• Cheilocystidia: Present.

Habitat: Single to several on the dung of sheep, cows, horses, elk, marmots, and other animals during the spring and fall. Originally, reported from western Washington, Oregon, Idaho, and Colorado. Probably more widely distributed.

Comment: An uncommon species in need of further study, this petite species is a classically shaped mycenoid Psilocybe. I suspect that it is active, but no one has yet submitted specimens for analysis. See also Psilocybe semilanceata and allies.

source - Paul Stamets "Psilocybin Mushrooms of the World"

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