They are cupmarks, shallow circular depressions pecked into stone by prehistoric hands, and the two on this boulder are considered conspicuous precisely because of their size rather than their subtlety. The larger of the pair measures roughly six by seven centimetres across and only six millimetres deep, located on the lower portion of the stone's decorated face. The other, slightly smaller, sits about sixty-five centimetres above it on an upper ledge along the northern side. The stone itself is a subrectangular sandstone boulder just over three metres in length, its surface grainy and fractured, threaded with white quartz veins and scattered quartz pebbles.

Cupmarks are among the oldest and most widespread forms of prehistoric rock art found across Ireland and Britain, typically associated with the Neolithic or Bronze Age, though their precise meaning and purpose remain genuinely unresolved. What is notable at Neesha is the placement of this boulder within the wider landscape. The decorated surface faces south, and the broader spur commands long views along the valley of the Meelagh River, towards Caragh Lake to the north-east and the MacGillycuddy's Reeks, including Carrauntoohill, to the east-north-east. Whether that orientation was deliberate or incidental is impossible to say now, but it places the marks firmly within a visible, legible landscape rather than any enclosed or sheltered setting. Further rock art has been recorded approximately forty-two metres to the south-south-east, suggesting this part of Macklaun Mountain was not a site of isolated or accidental marking but part of a more concentrated pattern of prehistoric activity in the area.