What exactly are these spots?

[carguy2007]

I'm currently polishing a Toyota FJ and I'm having a difficult time removing these spots. They are only on the hood and they don't appear to be water spots as those came out. These appear to be etched into the paint, perhaps tree sap? I'm using M105 with a cutting pad and Griots DA. I'm thinking wet-sanding would be the only option. Any idea as to what these are?

 

[Paul A.]

Maybe bird poo etchings?

 

[briarpatch]

I'm guessing bird poop

 

[DaveT435]

I recently wet sanded some spots like that off a BMW. There were three larger spots I never did get all the way out. i was afraid to work them anymore.