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.

These dudes are fun.