Horse Hoof fungus is quite common in Birch woodlands around here so if you have any Birch woodland near you, it ought to be there.
I look for trees where the top has broken off; like this one,
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It' quite a distinctive feature of trees attacked by the fungus in my experience. Once limbs hit the ground, the fungus will spore, so I collect from the ground after sporing. It's much easier to process then as most of the spore layer will have disintergrated and the outer layer will be quite soft. The last section to disintergrate is the amadou layer
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