Mushroom rocks have a broad top and a narrow bottom because :-
Erosion- These rocks may be eroded by winds at a different rate at their top to that at their bottom. This maybe further dependent on the chemical compostion of the rocks at both top and bottom.
Glaciers- There maybe some such rocks formed by two rocks by means of balancing. The uppermost rock might deposited by a very slow action of glacier and the lower part might have been eroded to fit the upper rock and get such shape.
Rock disturbance- Mushrom rocks maybe formed when one rocks falls upon another by the means of a very sudden disturbance.