Building blocks
Pallet, Yellow 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 (13 POIs)
Champions Coliseum (tier 5), Shamway Factory (tier 5), Coleman's Drive-In (tier 4), HSP Logistics (tier 4), Infested Warehouse (tier 4), ParKing Garage #2 (tier 4), Shamway Warehouse (tier 3), Working Stiff Tools Warehouse (tier 3), The Hoarders' House (tier 2), Derelict Warehouse, Eye Candy Company, Leyline Electric Depot, Ransacked Shotgun Messiah.
Points of interest built with this block (any of its variants), the highest tiers first, from the game's prefab files.