Lower’s nebula (Sh 2-262, LBN 863) is an HII region ionised by the O7.5V runaway star HD 41997.
The HII region Sh 2-261 is often called Lower’s nebula because it appears on a photographic plate taken by the father-and-son team of Harold and Charles Lower in 1939. The Lowers were amateur astronomers, accomplished telescope makers and pioneering astrophotographers from San Diego, California.
There are several distance estimates available for Sh 2-261 / HD 41997. If the further distances are correct, Sh 2-261 is likely part of the Gemini molecular clouds in the Perseus arm. If the closer 1000 pc distance is correct, then it appears to be part of the Orion spur.