Cyathus elegans

About

Cyathus stercoreus, commonly known as the dung-loving bird's nest or the dung bird's nest, is a species of fungus in the genus Cyathus, family Nidulariaceae. Like other species in the Nidulariaceae, the fruiting bodies of C. stercoreus resemble tiny bird's nests filled with eggs. The fruiting bodies are referred to as splash cups, because they are developed to use the force of falling drops of water to dislodge and disperse their spores. The species has a worldwide distribution, and prefers growing on dung, or soil containing dung; the specific epithet is derived from the Latin word stercorarius, meaning "of dung".

Summary from Wikipedia