A pendant of Seth in his zoomorphic form, a cryptid known as the sha. He sits above the N1-sky hieroglyph, a rare but existant iconographic detail. This "recumbent" version is however a very atypical representation in that his tail is down and so he is being shown fully at rest. The couchant version listed in my shop is more traditional with his tail up.
If only passingly familiar with him, you can brush up with
Henadology's entry as an excellent starting point.