Building blocks
Pallet, Pink Tarp, Base
A sandstone block with 200 hit points.
Harvest drops
Small Stone× 10-30 @ 20%
Crushed Sand× 10-30 @ 20%
Clay Soil× 10-30
Cobblestone Rocks× 10-30 @ 20%
Wood× 3
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 (12 POIs)
7 Days Suites (tier 5), ParKing Garage #2 (tier 4), Hybrid Energy Substation #1 (tier 3), Elite Essentials (tier 2), Hybrid Energy Substation #2 (tier 2), The Hoarders' House (tier 2), Buy-N-Go Rest Stop (tier 1), Joe's USA (tier 1), Mercy Point Camp (tier 1), Bloomington Square, Carpet Warehouse, Cleetus' Car Recycling.
Points of interest built with this block (any of its variants), the highest tiers first, from the game's prefab files.