Disturbing. Can't think of an image of a child on dead bodies that wouldn't be disturbing to some extent. Yellow being a color of cowardice, possibly someone felt the need to express a very anti-American sentiment in a twisted form of "reach for the stars kids!".
Yes, it is disturbing, but again, I'm not sure whether or not an intent for that quality is present. I'm curious about the color yellow as well. In American and some Western European cultures, the color yellow is representative of cowardice, but if I remember correctly, it used to represent envy, before that emotion was attributed as being green. As b_b says, yellow is the color of the "Support Our Troops" ribbons. What's more supportive of a person than what that person walks on? I'd like to know who created this, even if only for more context.