Inocybe lacera, also know as Torn-cap Inocybe, is in appearance a typical "little brown mushroom", but specific features are very variable. It grows often on sandy soil with coniferous trees and on old moss-covered fire sites.
snuff-brown, typically convex with a small umbo, fibrillose and scaley. The margin curves inwards, and often splits. Flesh is whitish and unchanging. Gills
are cream colored in younger specimens, becoming grey-brown with whitish edges. They are notched at the margin or reach towards but are not attached to the stem. Spores
are tobacco brown. Stem
brown at the slightly bulbous base, but lighter towards the apex, and fibrillose. The mushroom has no ring.
Inocybe lanuginosa has a woollier stem and spores with nodules.
on the MushroomExpert.Com Web site.