How to identify it?
Cap
Cap 1-4 cm across, convex to flat or umbonate; buff; surface finely scaly with tawny to reddish brown scales. Flesh tough, white. Odour and taste not distinctive.

Gills
Gills narrowly adnexed to shortly decurrent, whitish, distant, with jagged edges.

Scientific Classification

Phylum
Club fungi Class
Mushroom-forming fungi Order
Shelf fungi Family
Polyporaceae Genus
Heliocybe Species
Sulcate sunhead