Boy do people ever complicate things unnecessarily sometimes.
The most effective way to do dried shrooms is to turn them into a fine powder in a coffee bean grinder ($10-$15). Mix it with honey or peanut butter and swollow. Or do what I do, put 1/2 spoons of the powder on back of tongue, then 3-4 gulps of a strong sweet preferably thick juice like pineapple or apricot nectar, repeat till gone... the juice picks it up, washes it right down, and totally covers the taste. Chewing them is probably the worst way. Powder is more effective because its almost like pre-digesting... its already all busted up into very fine particles so your stomach does not need to do that step. NO NAUSEA! AND - by powdering you create LOTS of extra surface area from which to absorb the active molecules == stronger!
It's really not rocket science, folks!