This is a common cup fungus found in association with rotting wood and woodchip garden mulch. Previously known as Peziza repanda, which some still consider a different species, here in New Zealand they are treated as the same species.

The fruiting body is cup-shaped and up to 60 mm across (I have seen them larger). The inner surface is smooth and brown (at maturity), while the outer surface is pale, often almost white, and minutely fuzzy. This species is rather similar to other members of the genus but can usually be distinguished by the distinctly layered flesh seen when a specimen is cut.