Cylinder fragment.
"A new feature of the seals of the Third Dynasty of Ur, as contrasted with those of the Akkad period, is the figure of a king who, in the manner of a god, receives a worshiper introduced by a minor deity (291-294). This representation originated because the kings of this dynasty were deified during life. Details that differentiate the representations of the deities of the pantheon from renderings of a deified king are the latter's attire--a firinged cloak and a round cap with upturned brim--and his throne, which is a stool, apparently upholstered, and covered with a flounced material or perhaps fur. Gods, in contrast, wear horned miters and flounced robes and sit on thrones shaped like shrines. Furthermore, the king always holds a cup, whereas the god as a rule merely raises his hand in a welcoming gesture."--Porada, CANES, p. 35