A VA find near McGruder 1997 TX/MS shoe tap?

[colonels wife]

I found this what I believe to be a Texas or Mississippi shoe tap in a construction site once used as a camp area On the McGruder line early in the war. It has two hearts one small and one large one. Does anyone have any feed back on this item? I have never found anywhere it was referenced in any of the books I have seen on Relics. I would be grateful on any feed back on this.
V/R Colonels Wife, Husband Ron

 

[johnreb1980]

I guess it could be a heel plate. I have owned 2 that had the Texas star in the middle that are cut out ,but have never seen one like this. Can you put something next to it for a size reference.