What's this little guy?

[dare2dv8]

Found him drifting loose last week near some live rock. Seemed to be growing so I attached him to some rock. Sorry for the blurry pics but iphone just couldn't get the job done with him being so small. For perspective it's about a 1/2 and inch tall.

Any ideas?

[chandigz]

looks lke a baby toadstool or some sort of leather