Common Bird's Nest (Crucibulum laeve). Distinctive, but easily overlooked because it's tiny, the 'nests' being only 5-10mm across, and the 'eggs' maybe 1.5mm. Each nest starts out covered by an orangey membrane, but these rupture as the eggs mature. When it rains, the eggs are splashed or washed out of the cups, dispersing the spores.
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