This is basically an illustration, not an effect. And as with a drawing, there's not much point in asking 'how do I draw this', because the only answer is 'learn to draw'.
That said, what specifically did you want to recreate? Because there are many individual elements which you could be given steps to recreate. Ask and you shall recieve.
Looks like that might have been created with the Smudge Tool, and progressively smaller Brushes.
You can replace much of the crown of the head with that "tile" background, on a lower Layer. Then experiment with the Smudge Tool, and maybe even create some small, "chisel" shaped Brushes.
The pieces could well be created from segments of the forehead, and placed onto their own Layer, to be Scaled and Rotated (Free Transform would be useful here), to suit.
One simple way would be just to combine parts two photographs, one of a head and one of something exploding. I'm sure there are "movie magic" people who have done things like mock up head models and inject them with air or use a small explosive to get the realism.
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