At last, polymorph any object has made it to Pathfinder! (Well, sort of; it's in the web enhancement.)
Unfortunately, it's still not entirely clear what happens when you turn an object into a creature. It has mental ability scores of 5 and physical scores of 10 (modified by the enhancement bonuses normally given by polymorph spells), but what about Hit Dice and the like? I think it makes the most sense for the Hit Dice, base attack, and base saves of the creature to be the same as those of the caster.
Also, we need a size limitation for objects, both as targets or results of this spell. Perhaps a 10-foot cube per 2 levels?
Oh, and I almost forgot. Does something polymorphed into an object have its original hit points or the hit points of a normal object?
Based on the wording of the Polymorph and the Greater Polymorph spells, it would seem that the target of the spell retains its own hit points.