I found this odd, 1/4" diameter, fungus growing on a 4-foot diameter log that had been down for a long time - it was covered in Pixie Cup Lichens. In Fall, Bird's Nest Fungi have spores inside the urn shaped fruiting body that resemble eggs in a nest. Unfortunately, it was too late in the season to photograph the spores.
Another empty "nest":
January 14, 2012 update I finally found a nest with some eggs residing on a 1" diameter dead Elderberry branch: