These are the fruiting bodies of a lichen of the genus Cladonia. If you look closely at the rims of the cups, you'll notice they're faintly pinkish. In some species of Cladonia, they'll turn bright red as they ripen.
The cup shape helps spread the spores that are released at the rim: when raindrops splash down in the cup, they splatter up and out, and carry the spores with them.