Smashing a rock in Animal Crossing: New Horizons usually nabs you a few useful resources. I say usually because there is a trick you can use to maximize the amount of goodies you get. Instead of two or three items, you'll end up getting up to eight. This isn't a new trick to the series, but it's nice to see that it's remained in New Horizons for anyone who wants to take advantage of it.
Here's how to do it
When you've found a rock, clear everything around it. Then get out your shovel and dig a hole (or two) near it, leaving room for you to stand between the hole and the rock. This makes it so that once you hit the rock you won't be knocked backwards and can keep mashing A to hit the rock as many times as possible — you can either use an axe or a shovel.
I'd recommend using this method without having eaten any fruit prior because eating fruit makes your character stronger and this will result in you destroying the rock. Don't worry if that does happen — rocks will randomly respawn the following day so you'll never run out.
I did this with three different rocks and ending up getting several thousand Bells, along with 10 iron nuggets and a handful of clay and smaller rocks. Iron nuggets are especially beneficial because they're required in a lot of crafting and you need at least 30 to open up Nook's Cranny, the bigger and better shop on the island.
Play with friends
Fun alone, but better in a group
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