It is a 3D model of a cookie with chocolate chips.

Lod files having different triangles are also available:
LOD0: 14,048 Triangles
LOD1: 10,394 Triangles
LDO2: 7,304 Triangles
LOD3: 3,932 Triangles
LOD4: 560 Triangles

There are also textures of different resolutions.