Building blocks
Blue Bulk Goods Cap Small
A sandstone block with 100 hit points.
Harvest drops
Clay Soil× 6-12
Taken apart with a harvesting tool (axe, pickaxe, shovel), before perks and tool bonuses.
When it collapses
Falling, it leaves 
Destroyed Stone (50% of the time) where it lands.
Where to find (13 POIs)
The Last Sunset Nursing Home (tier 5), Vanity Tower (tier 5), Fort Choppa (tier 4), Super Shamway (tier 4), Three Dollar Store (tier 3), Blue Trailer Trucking (tier 2), Boar Barn Fields (tier 2), Shamway (tier 2), Mushroom Mining Company (tier 1), The Roland Residence (tier 1), Crystal Spin Industrial Laundry, Derelict Warehouse, Shamway Processing.
Points of interest built with this block (any of its variants), the highest tiers first, from the game's prefab files.