According to Official Guinness Records,
The largest spur measures 10.33 m (33 ft 10.75 in) tall, 6.44 m (21 ft 1.5 in) long and 2.65 m (8 ft 8.52 in) wide, achieved by Leah Caruthers and Abe Caruthers (both USA) in Lampasas, Texas, USA, verified on 3 February 2017.Leah and Abe attempted this record to bring more tourism to the town of Lampasas, Texas. It was a major community event when the spur arrived by police escort through town and then erected into it's final resting spot;the parking lot of Texas Real Estate Sales.
For a complete list of 2017 records, please visit 2017 Guinness Records in United States.