Anyone Know What This Is ?

Does anyone know what this is ?

My wife and I spotted two instances of this on a tree stump in our front garden on Saturday morning. I wish I had taken the picture then as this stuff was bright yellow. As you can see in the photo it is now a very pale yellow. The second instance has all but disappeared.

So, does this look familiar to anyone. Is this some kind of fungus or perhaps a form of cocoon ?

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