At first, I thought it was Crepidotus Mollis, which is a fine edible mushroom, but after a thorough examination on the web, I came to the conclusion that it was Tapinella /Paxillus panuoides.
Tapinella /Paxillus panuoides is another orange-yellow mushroom, which may cause an inexperienced gatherer to think that he was lucky enough to find other similar looking, tasty edible mushroom 😉
But if you look at it carefully, you'll see that it's a distinctive tree mushroom.
This one is common, growing on breeds and branches that fell out of coniferous trees mainly, in December-February.
Sometimes this mushroom is completely legless and sometimes has a short leg where it is attached to a tree.
In some of the sources, which I've found, it is defined as an edible mushroom but has poor taste.
In other sources, it is noted that it's not good for eating and is even slightly toxic.
It has a poor culinary quality, is not tasty and is not recommended for gathering or eating (!)
Enjoy!
Canon PowerShot SX60 HS
Info: mushrooms.org.il