This is an image of a terracotta relief from the Old Babylonian period (now in the British museum) called the "Burney relief" or "Queen of the Night relief". The depicted figure of a winged goddess-figure with eagle's feet, flanked by owls and perched upon supine lions could be an aspect of the goddess Ishtar, Mesopotamian goddess of sexual love and war. However, her bird-feet and accompanying owls have suggested to some a connection with Lilitu (called Lilith in the Bible, and identified as the first wife of Adam in extra-Biblical Jewish folklore), though seemingly not the usual demonic Lilitu.
The British Museum does not believe this is Lilitu or Lilith, nor do any modern scholars.