Yes, it exists:
“Fin whale testicles may not seem like a natural ingredient for, well, anything. But Dagbjartur Arilíusson, owner of the Steðji microbrewery in Iceland, disagrees: Whale testicles—actually, whale testicles smoked with sheep dung—are the signature ingredient in his seasonal beer, Hvalur 2. It’s all part of the brewery’s passion for ingredients unique to its far corner of the world.”
Discuss.