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Laetiporus sulphureus
Fungus growing out of a Live Oak. Appears to be where a limb had been removed some years ago. Note the splits in the bark. It is unknown if these were preexisting or if fungus growth causes them. Inland FL.
Dead / mature hardwoods. Under conifers. Spotted in northern FL, middle of the state.
Thanks CorduneanuVlad for the ID. I have used the EOL name, but have placed the many other common names (including the one you suggested) in the tags.