Uh, I've actually seen it. It's located in Cambodia in the Ta Prom temple (also called Tomb Raider Temple, because they filmed parts of the movie there). It's a beautiful temple just a couple of km East of Angkor Wat.

I've heard that archeologists believe it depicts a water buffalo with some leaves in the background.

Until today water buffalos are being held as work animals to carry stuff, pull weagons and plow fields.