Acquisition
Helgen Escape Tunnel, in one of the sidetunnels when escaping the attack at the start of the game. The head is beside a skeleton at the end of the tunnel. The tunnel is the first one on the left just after the path to the room behind you with the dead Stormcloaks and Imperial Soldiers gets blocked by rocks when stepping into the Helgen tunnels.
Location
Helgen Escape Tunnel
Location in Helgen Escape Tunnel
Helgen Escape Tunnel map
Helgen on map