Yep Sam, that's a mouse .... and he's dead! Feet in the air dead! It's disgusting ... don't pick up dead animals! Ewwwww!
Sam, along with his brother Jay has been taught by the higher order of the farm to go outside and pee at the end of the sidewalk! That higher order forgot to tell them to leave the dead mouse outside!
This is farm country and yes, there are country mice! Nice little fat ones ... that need to remember to live in the barn!