In Duke Nukem Forever, there are three helmets to collect for the “Bucket Head” achievement / trophy.
Helmet 1 – At the beginning of the Vegas in Ruin chapter, look in the back of the black van with the weapon in it. You’ll see the helmet inside.
Helmet 2 – Near the beginning of The Hive chapter, go left after going through the first hole. You’ll see an area you need to duck under, and you’ll see a decapitated body with the helmet lying on the ground.
Helmet 3 – Found during the Blowin the Dam chapter. After you plant the first bomb and fight the second octopus, look for some wreckage where there is a floating body. Look to the left to find an air pocket where you’ll find the helmet inside.