It’s in some dude’s backyard in Idaho, and he’s auctioning it off on ebay.
The Q&A with the seller is priceless:
http://cgi.ebay.com/ws/eBayISAPI.dll?ViewItem&item=150340217379
Here’s the seller’s description of how the “hand” appeared:
I was struggling with life, faith and my role in both. As I do every night I pray for guidance from the hand of God and to please keep me on the path the Lord has set me on. Sunday morning the second Sunday of Lent I received a magnificent sign from God that His hand is indeed guiding me and to not let my Faith falter.
In the early morning while we slept the Lord moved rock from a fairly solid section of the rock wall in my backyard to make known his guiding hand. Now I have a sign of the Hand of God to strengthen, fortify and sustain my faith. My faith is strong but my mind and body are weak; the Lords hand strengthens me.