Mushrooms and butterflies are ingredients that you can use to concoct potions into, provided you have an Empty Bottle. There are two people in the game you can sell them to. Suillus in the park in Bavelock and Thorl in the Savina marketplace.
There are 80 of them in total in the game, 70 mushrooms and 10 butterflies. There are various species of mushrooms growing in Andora.
Arbog Finger mushrooms
Orange in color, they are good for making Ethers. There are 9 Arbog Finger mushrooms in the game.
Red mushrooms that are good for making Health potions. There are 23 of Bloodsprouts mushrooms in the game.
Moonflame Stalk mushrooms
Bioluminescent mushrooms found in caves. They are good for making Elixirs. There are 25 of Moonflame Stalk mushrooms in the game.
Spider Cap mushrooms
Brown mushrooms that are also good for Potions. There are 14 of Spider Cap mushrooms in the game.
The Suncrest and Red Pearl butterflies
Butterflies that are also collectible. They are both good for Limit Boosts. There are 7 Suncrest butterflies and 3 Red Pearl Butterflies in the game.