The specific operation is as follows, with basic pictures.

Then put several pictures in the same picture file.

Cut out the elephant background, overlay the crack map on the elephant layer, cover the cracked part, and delete the excess.

Change the superposition mode of cracked layers to a suitable mode and adjust the opacity.

The elephant's body becomes cracked.

Then use the eraser to erase the unnecessary parts, then close the sand mound, sand grains, etc., and also use the eraser to erase the unnecessary parts to make an effect. The final picture is as follows

The above is a simple demonstration, and the specific operation can be more detailed to achieve a more realistic effect.

Thank you, hope to adopt ~ ~ ~ ~