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Superficial angiomyxoma (cutaneous myxoma) (see comment) 
 
Comment: These features, in particular the presence of scattered neutrophils and entrapped epithelial cystic structures, are very characteristic of this entity. Cutaneous myxomas are sometimes associated with Carney complex, especially when multiple and/or when present near the eyes, ears, or nipples. Although they are completely benign, cutaneous myxomas do have a tendency to recur locally if incompletely excised.  

Microscopic Description: 
Sections display a tumor involving the dermis and subcutis with intervening fibrous septa dividing it into multiple nodules. It is a hypocellular proliferation of spindle to stellate cells with bland round to reniform nuclei and eosinophilic cytoplasm. These cells are set in a markedly myxoid background that displays some collagenous areas. Blood vessels are arranged in a plexiform pattern. Mixed inflammatory cells, particularly neutrophils, are scattered throughout. Cystically dilated hair follicles and apocrine ducts, some with evidence of rupture, are entrapped within the lesion.