Some context for the sign would be useful, i.e. a photo of the setting / environment in which the closeup was taken.
Initial thoughts are a mash of a canine or feline paw and something man-made, a shoe of some sort, or a tyre. The sign consists of some sand/soil material (perhaps poo?) that has been transferred from elsewhere on to a solid substrate of some sort before the sign was made (perhaps as test?). There appears to be some staining of the substrate around the sign, possibly moisture from the sand/soil/poo material.