Terracotta sculpture known as eye idol from the Mesopotamian site of Tel Brak, where many of those idols were discovered in part of the site known as the “Eye temple” and dating to the late 4th millennium BC.
The most common type of those idols is a flat figurine with trapezoidal body and narrow neck topped by over sized eyes. This idol is one of the less common three dimensional with rounded, upright square body with two eyes protruding from the upper corners.
Cf: For a related idol see no. 2003.245, Harvard Art Museums/Arthur M. Sackler Museum.