Pholitoa aurivella – scalycap
This is Pholiota aurivella, sometimes called Pholiota limonella, which looks just like this only the spore sizes are different. They grow on conifers around here in the fall and their shiny golden caps can be see from far away as they climb up the tree snags. Pholiotas have brown spores, less rusty colored than Cortinarius species and grow directly out of wood, but can easily confused with Corts due to the disappearing cobwebby veil. This is not edible, just beautiful!