It depends. If you want to preserve macrofungi in a herbarium, then drying is the best way. Dried fungi can be kept in sealed plastic bages (type minigrip) and labeled for long time conservation. Wet conservation (ethanol) is not recommended as (after years) it does not allow to obtain good results with microscopic analysis.
or here: https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&cad=rja&uact=8&ved=2ahUKEwighqicz57jAhUDKlAKHeJxAM4QFjAAegQIABAC&url=http%3A%2F%2Fqldfungi.org.au%2Fwp-content%2Fuploads%2F2013%2F03%2FMaking-collections-of-fungi-for-Herbaria.pdf&usg=AOvVaw0rFCMjd_4ye9nhKIIy8jrZ
or here: Article A Mushroom dryer for the travelling mycologist