Is it sand, ice, a landscape, bird shit, a glacier, a frozen lake or a river delta?
It´s the water surface of a small lake with a morroring tree. The slight wind caused small waves, creating this pattern.
For a similar picture with varnish see here: V A R N I S H
Schortens, Friesland, Germanyi, 8 January 2022
Canon EOS R5 | Canon RF 100-500 mm f 4.5-7.1 L | 106 mm | 1/320 | f 9 | ISO 25600