Crisped Pincushion (Ulota Crispa) is a moss that grows on tree trunks, one of the few places to see green these days with several inches of snow on the ground. Bring a handheld magnifier if you have one and look at older trees with small rounded green growths.
The yellow vase-like capsules are just 1/16 inch or about 2 mm. If the capsules are dry, you can see lighter teeth-like protrusions around the vase mouth that are not visible in the photo. This photo was taken in the rich woods of Petersburgh