It is horrifying when the shield breaks. Therefore Marvel likes to make it break a lot D:

Anyway, just to confirm, yup, it doesn't need to be from the same storyline, or even the same canon. It just has to be something inspired by the image. You could have MCU Tony trying to make Steve a giant shield-coloured cookie and failing miserably or something, if you so wanted. (Actually that would be a pretty good replica for a cookie, except for the part where it's broken... sorry, I'm having cookie cravings atm.)