More specifically, it is a heel-plate from Women's "dress-up" tall shoes. The one in the photo was dug from an 1870s/80s town dump. It was posted at a now defunct civil war relics discussion forum website called American Relic Hunters, by the dump-digger who found it. I wish I'd saved the "sideview" photos of that Women's tall shoe. Unfortunately, some civil war relic diggers long ago dreamed up the idea that these small-size heelplates with various cutout emblems were worn by civil war soldiers. But in addition to the heel's small size, note its curved front edge, and (especially) the high and VERY-narrow arch of the shoe's sole. Does anybody here think that's a man's shoe? If you do, you'll change your mind when you compare it with shoes and boots documented to have been worn by civil war soldiers.