The first step in this sample preparation technique is to submerge the sample in liquid nitrogen until equilibration occurs. Once that has occured the sample is "smashed" or hit quickly in order to cause frature.
This technique works well to produce smaller pieces of samples that are either extremely tough and/or rubbery at room temperature. It can be used to produce cross-sections of samples that are foams, have layers that are foams, or have layers of materials with various physical properties. Freeze the sample, place a razor blade on the sample and hit that with a hammer, or just hit it with a machete. We cross-sectioned the whole sole of a shoe for one competitive analysis project using this technique.