I travel that road fairly regularly during the summer months so suspect that it may have been erected within the last year.
I have visited very many cemeteries and have photographed hundreds of roadside memorials. This is the first that I can recall being made of horseshoes.
Maybe many, or even all, horseshoes have a stamp of the initials of the blacksmith but I had never spotted this detail until this memorial on the Mallow to Killarney road, a little before Longueville turn-off. This has now been mentally filed away for cross-checking in the future.