it's a Psilocybe if it grows in cow dung here...In texas they feed the cows something that wont allow them to grow very well. They arent illegal if you find them growing only illegal if you pick them and have them in your possession or cultivate them. Like Peyote in the deserts here are only illegal if you pick them and possess them or cultivate them for purpose other than native american tribal rituals.
Also the Psilocybe is over rated as a hallucinogenic. It will make you puke and horribly ill before you ever see the rare purple spotted hoot owl.
And these are not the famed magic mushrooms of carlos casteneda fame. amanita muscaria are the ones used dried and smoked. Not eaten.