On May 26, 1996, at 1710 central daylight time, a Bell 47J, N8412E, was substantially damaged following a loss of control while attempting to land near Lakeway, Texas. The commercial pilot and his 2 passengers were not injured. The helicopter was owned and operated by Air Dreams Helicopters of Austin, Texas. Visual meteorological conditions prevailed for the personal flight conducted under Title 14 CFR Part 91. The flight originated in Austin, Texas, at approximately 1645. A flight plan was not filed. According to the pilot, while flying approximately 200 feet AGL over a lake, he "felt a push/cross wind (wind shear)." He stated that, "it felt as if it were pushing me into the ground." He then lowered the collective and "added" forward cyclic to increase forward airspeed. After selecting a landing site, the pilot attempted to control the descent but, "nothing was working" and the helicopter "was going down fast." Just prior to landing, the pilot "flared with collective full up to lighten the impact." The tail boom was structurally damaged during the landing due to impact with a large rock adjacent to the landing site. During a post accident inspection of the aircraft by the operator and a FAA inspector, no mechanical defects were found that would have contributed to the accident event. The pilot reported 20 knot winds, gusting to 30 knots. He stated that he encountered a quartering head wind during his approach to the landing site. According to the manufacturer, the reported wind component encountered would not have exceeded the performance capability of the helicopter. According to the pilot, gross weight limitations were not exceeded during the flight.