I’ll stick to my earlier suggestion of Polyporus arcularius as a likely candidate. I suggested that because of the colour and the fact that the cap has a small, central, navel-like depression and the upper surface is broken into numerous small scales. The small size is also a suggestive factor. Unfortunately the side-on photo suffers from heavy shade and so I cannot see the colour of the stem nor the nature of the underside of the cap to be sure of an ID.
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