number of microscopically distinct layers of tissue. The cuticle of the cap (known as the pileipellis) is between 8–10 µm thick, and is made of a loose textura intricata, a type of tissue in which the hyphae are irregularly interwoven with distinct spaces between them. The cuticle hyphae are thick-walled to thin-walled, with scattered inconspicuous cystidia measuring 40–55 by 3.5–5.5 µm. These cystidia located in the cap (pileocystidia) are cylindrical, thin-walled, yellow in Melzer's reagent, hyaline in KOH, sometimes with amorphous dingy brown material coating the walls. Beneath the cuticle layer is a zone 54–65 µm thick, made of very loosely entwined, thin-walled hyphae, 2–3 µm in thickness, with clamps at the septa. Below this is a zone 208–221 µm in thickness, in which the densely compacted hyphae, 3–8 µm in diameter, have swollen, gelatinized walls, and often more or less a vertical orientation. This in turn is followed by a layer 520 µm in thickness, formed of loosely interwoven hyphae, 2–8 µm in width, some of which have thin walls with clamps at the septa, whilst others have somewhat thickened gelatinized walls. The flesh of the cap has a layer of upright hyphae bending into a lower layer of interwoven hyphae with diameters of 2.5–8 µm. The flesh of the gills is similar to that of the lower cap. Similar species Species of Crepidotus having a similar shape can be distinguished by their brown spore print, compared with the white spore print of P. stipticus. Schizophyllum commune has a densely hairy white to grayish cap and longitudinally split gill-folds on the underside. The ruddy panus mushroom (Panus rudis) is larger, has a reddish-brown cap that fades to pinkish-tan, and shows lilac tinges when young, fresh, and moist. Some Paxillus species may have a similar appearance, but they have yellow-brown spore prints. Uses Panellus stipticus is considered too small and bitter to be edible, but is considered nonpoisonous. Its taste has been described as acidic, acrid, or astringent. One 1992 study reported that the taste of the fruit bodies varies across the geographic range of the species. Those from eastern North America have a mildly acrid taste that takes time to develop, and cause uncomfortable drying in the mouth. In contrast, specimens from Japan, New Zealand, and Russia produce no sensation in the mouth, but cause significant constriction and a nauseating taste in the throat. The fruit bodies are reputed