We've come across this mushroom on different outings. I think it is the Velvet-footed Pax (Paxillus atrotomentosus). My field guide describes it as dry, brown cap with yellowish gills descending thick dark, tough, velvety-hairy stalk
Habitat: single to scattered or clustered, on conifer stumps or decayed wood, especially pine. The field guide goes on to describe it as technically edible but is, in fact, unpalatable.