In Animal Crossing New Horizons, you can get materials from hitting your rocks and some and one of your rocks will give you money. Here are some tips for you about the rocks in your town.
ACNH Money Rock Tips And Tricks
1. Dig two holes behind you, you could do three if it makes it a little bit easier so then that way when you start hitting it you'll get all the it's because there's recoil when you hit the rock. So having the holes there will keep you from going back.
2. You can use furniture-style items such as stone stools and you can just leave them there forever and they help you out just like the holes. Do so you can place whatever item you want to fit the aesthetic of your town.
3. You can use a tree in combination with a hole or furniture and do the same thing. That way you don't always have to dig the third hole or the second hole. However many holes you want to dig or place furniture down you can just have a natural stop so the trees would look really nice. You can even put two trees not next to each other but one space apart.
4. If your rock is by the edge of the cliff such you just stand between the cliff and the rock and it'll basically view the same thing, it'll keep you from moving back. So you can try to locate your rocks you can try to get your rocks to spawn by the cliffs. So this is something you would want to do.
5. If you don't have a shovel you can use an axe to hit the rock. But it's gonna be slower so you're not gonna have enough time to get all eight hits necessarily.
6. If you didn't know you can eat fruit and when you eat fruit and you equip your shovel, you can break rocks and the rock will respond in a different spot tomorrow. But only one Rock can spawn each day. So if you break all your rocks in one day, they're just gonna respond one at a time.