Lepiota magnispora  Murrill (1912)

Collection: Colorado Rockies

This species seems to be in the Lepiota clypeolaria group, but has stronger colors and distinctly penguin shaped spores. Another Western species with penguin shaped spores is  Lepiota spheniscispora, but magnispora stands apart with its significantly larger spores, averaging around 19 in length.  Otherwise Lepiota magnispora tends to have scalier cap and much shaggier stem with strong yellow cast.