According to the [AWS CFN docs for SQS](https://docs.aws.amazon.com/AWSCloudFormation/latest/UserGuide/aws-properties-sqs-queues.html#aws-properties-sqs-queues-return-values-ref), the physical resource ID should be its queue URL.

>Ref
>
>When you pass the logical ID of this resource to the intrinsic Ref function, Ref returns the queue URL. For example:
>
>{ "Ref": "https://sqs.us-east-2.amazonaws.com/123456789012/aa4-MyQueue-Z5NOSZO2PZE9" }

However, SQS queues created in Localstack via CloudFormation have physical resource IDs that are equal to the queue name:

```
$ aws cloudformation list-stack-resources --stack-name my-stack --endpoint http://localhost:4581 | grep -A3 -B3 Queue
        {
            "LogicalResourceId": "EventQueue",
            "PhysicalResourceId": "my-stack-events",
            "ResourceType": "AWS::SQS::Queue",
            "LastUpdatedTimestamp": "2011-06-21T20:15:58Z",
            "ResourceStatus": "CREATE_COMPLETE"
        },
```

I believe that this [was fixed at one point](https://github.com/localstack/localstack/pull/577) in Localstack, but seems to have since been reverted. I've [submitted an upstream issue](https://github.com/spulec/moto/issues/2407) to Moto as well.
cloudformation = aws_stack.connect_to_service('cloudformation')
    response = cloudformation.describe_stack_resources(StackName=stack_name)
    for resource in response['StackResources']:
        if resource['LogicalResourceId'] == resource_logical_id:
            return resource
def list_stack_resources(stack_name):
    cloudformation = aws_stack.connect_to_service('cloudformation')
    response = cloudformation.list_stack_resources(StackName=stack_name)
    return response['StackResourceSummaries']
def get_queue_urls():
    sqs = aws_stack.connect_to_service('sqs')
    response = sqs.list_queues()
    return response['QueueUrls']
def get_topic_arns():
    sqs = aws_stack.connect_to_service('sns')
    response = sqs.list_topics()
    return [t['TopicArn'] for t in response['Topics']]
class CloudFormationTest(unittest.TestCase):
    def test_apply_template(self):
        cloudformation = aws_stack.connect_to_resource('cloudformation')
        s3 = aws_stack.connect_to_service('s3')
        template = template_deployer.template_to_json(load_file(TEST_TEMPLATE_1))
        
        cloudformation.create_stack(StackName=TEST_STACK_NAME, TemplateBody=template)
        
        def check_stack():