I know this question is old by now but as others may google and find it I add this answer.
There are a few simple steps you can take in adobe flash to achieve this as you dont want a perfectly realistic simulation. I explain assuming u r a 100% noob:p
- Make a new MovieClip symbol. Double click it to start Editing.
- Draw your object or import your image and trace it into a bitmap (Modify > Bitmap > trace Bitmap)
- Using Line Tool (N) draw couple of solid color lines like u're dividing your shape to pieces.
- holding shift, select the shapes between lines (as u click them u're selecting each solid color part of it, holding shift u can select all the pieces between your lines coz they're gonna shatter together as ONE piece)
- After you select the whole piece Right Click it and Create Motion Tween (Flash automatically makes a new layer containing your selection and also adds frames to that layer)
- Simply move the piece to its last position (Flash automatically considers that frame as a Keyframe)
- Go back to the frame 1 and repeat the steps 4-6 for each piece you want to shatter.
- Back to frame 1 and delete the Lines you drew at the step 3.
- For every motion tween u made change it's Easing Setting to a positive number (Ease Out - actually 100 is good) U can do this by clicking on any frame of each layer and opening the Ease section of Properties panel.
Other steps depend on your taste, play with positions, rotations and Ease setting and u can even cut each piece to others pieces taking the guides above. U can have other layers playing another role too, like if it's a cup of coffee Shatter its solid pieces and in a new layer draw the liquid (frame by frame or just scale it - remember to send that layer to bottom:p ). Changing Alpha can be considered too.
After U save your work know that u can use the same MovieClip in your other projects by importing it. When you import an FLA to flash u'll be asked to choose a symbol inside it. So do not panic making it again.
Good Luck