The director of the Oscar Winning live-action short "Helium" may have been high himself ... telling our photog his Oscar will become a canine toilet.

Anders Walter and producer Kim Magnusson were leaving a post-Ocscar party at Ago in West Hollywood ... when Walter talked about losing the doggie door in his home and jerry-rigging a statuette to accomplish the function ... and he fully expects his dog to mark his Oscar territory.

And then ... Walter dropped the best humble brag of the evening.