This fungi can be found mostly at the base of oak trees, hence the common name of oak bracket.
Another name that has been coined is the eiffel tower fungus. This is because it hollows the base
of trees, leaving the buttress roots to resemble the Eiffel Tower.
I have seen this fungus on english oak, red oak and holm oak. It appears from buttress fluting
and can be quite high up the stem- 4m from the ground.
It is an annual bracket and developes distinct amber droplets on its upper surface.