Painted limestone, eyes inlaid with alabaster, quartz cornea and rock crystal iris set in copper, 4th of 5th dynasty of Egypt, 2600–2350 BC. From Saqqarah.

The Louvre's scribe, known as the "Seated Scribe", is indeed sitting cross-legged, his right leg crossed in front of his left. The white kilt, stretched over his knees, serves as a support. He is holding a partially rolled papyrus scroll in his left hand. His right hand must have held a brush, now missing.

The most striking aspect of this sculpture is the face, particularly the elaborately inlaid eyes: they consist of a piece of red-veined white magnesite, in which a piece of slightly truncated rock crystal was placed. The front part of the crystal was carefully polished. The back side was covered with a layer of organic material, creating the color of the iris and also probably serving as an adhesive. The entire eye was then held in the socket by two large copper clips welded on the back. A line of black paint defines the eyebrows.

The hands, fingers, and fingernails are sculpted with a remarkable delicacy. His chest is broad and the nipples are marked by two wooden dowels. The statue was cleaned in 1998, although the process merely reduced the wax overpainting. This restoration brought out the well-conserved ancient polychromy.

Source/Read more at: https://www.louvre.fr/en/oeuvre-notices/seated-scribe