Mortician's Drawer, Empty
A steel block with 4,000 hit points.
Harvest drops
Iron× 60
Taken apart with a harvesting tool (axe, pickaxe, shovel), before perks and tool bonuses.
When it collapses
Falling, it leaves 
Scrap Metal Pile (75% of the time) where it lands.
Where to find (18 POIs)
Area 7 (tier 5), Champions Coliseum (tier 5), Haven Hotel (tier 5), Higashi Pharmaceutical (tier 5), Navezgane Athletics Complex (tier 5), Navezgane General Hospital (tier 5), The Last Sunset Nursing Home (tier 5), Downtown Marketplace (tier 4), Fort Choppa (tier 4), The Mortician's house (tier 4), Church Of The Blinding Faith (tier 3), Meat You Here Butchery (tier 3), Pawsnout Factory (tier 3), Elite Essentials (tier 2), Bomb Shelter 41 (tier 1), The Cylinder (tier 1), Dr. William Neville's Home, Pop-N-Pills Urgent Care.
Points of interest built with this block (any of its variants), the highest tiers first, from the game's prefab files.