Lycoperdon pyriforme 1
Japanese call them "Tanuki-no-chabukuro", i.e., raccoon dog's tea bag. I think they are the only puff ball who grow on the tree. All other puff balls are on the ground. CMIIW. Like the other puff ball, young material is edible.

This grows on the chinquapin tree in the garden of my flat. This specimen is too old to try. See the close up. (9th Jan., 1999)

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