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Urbis palladium et gentis Safeguard of the city and the Nation
The tree pales remind of the county of Foix.
The cows come from the Coat of arms of the medieval lords of Bearn. In the remosted ages, the city of Pau was born from a watchtower over the river which was crossed by the cattle in transhumance from the mountains to the proximate plain of "Pont-Long".
The head part has been added in 1829, under the reign of Charles X of France, in memory of Henri IV, founder of the Bourbons's royal dynasty. The shell of turtle has been his legendary cradle. They used to breed exotic turtles in gardens close to Pau's castle.
The whole looks like a rebus under a pun.
Fortunately it does not mention the fact that this beloved king has been baptized in traditional Béarnais style with the local Juraçon wine, and his infant lips were rubbed with garlic. In his adult life he was known as the vert-galant for his prowess as a lover. He also gave France one of its more famous recipes, poule au pot, chicken stuffed and boiled with vegetables. He is reputed to have said that he did not want anyone in his realm to be so poor as not to be able to afford a poule in the pot once a week.