Paragyrodon sphaerosporus is a long name for a slightly complicated mushroom. On one hand, they're a bolete that's relatively easy to find and identify. I've enjoyed eating this mushroom on occasion since it's bug free and cooks up reasonably well, better than a lot of slippery jacks that it resembles in flavor and aroma. However, some people recommend not eating it as it's related to other mushrooms in the family Paxillaceae, and, as there's no shortage of wild mushrooms to eat where I forage in Minnesota, I thinks its probably best to skip these until we know more about them and any compounds they contain.
If you haven't seen them before, and you're in the Upper Midwest, it's just probably a matter of time. Around the Twin Cities Metro Area I can't seem to not see these right before the summer mushroom season really starts to get going. When the mushrooms are very small and just emerging, their veil gives it a strange look, and encases the entire mushroom from stem to cap. The veil here really stands out, it's thick like leather, and quickly turns to goo--not hard to key out in the field guides.