These microscopic cells make up the outer cap
surface (pileipellis) of
Pluteus flavofuligineus.
  Pluteus flavofuligineus
The golden, yellow-brown cap and long white stem are
distinctive characteristics of
Pluteus flavofuligineus.  The
smooth, velvety cap surface is another defining feature.  
Cap of this specimen 4.5cm.  Gills white when young;
pink with age; free.  Grows on wood; pink spore print.
Typical cystidia (microscopic cells on gill
surface) of
Pluteus flavofuligineus.
See Pluteus flavofuligineus at
MushroomExpert.Com