"Caganers" are Catalan ornaments that depict the subject going to the bathroom. They're a Christmas tradition and—according to Wikipedia—are often used in nativity scenes.
"The figures symbolise fertilisation, hope and prosperity for the coming year," reads a report at expatica.com, which was reacting to one such ornament being made to depict Pope Francis.
Anyhow, there's a trend for making them of celebrities and footballers are not exempt—as you can see by the example of Cristiano Ronaldo and Lionel Messi above.
Messi's Brazilian teammate Neymar is also "honoured."
They're in esteemed company. Here's U.S President Barack Obama:
We wonder if the men in question will be gifted their own Caganers this festive season.
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