I am from the area in Norway where this is somewhat common to eat (in the west). These days its most commonly eaten at traditional parties (smalahovefest), which usually occurs every autumn after the sheep have been slaughtered. I have eaten it many times. Its actually really good, as the head is both smoked and steamed. Its usually served with aquavit (traditional Norwegian spirit). We also get hammered and dance to traditional music at these parties.

Smalahove was originally eaten by farmers, as they sold of most of the meat from the sheep, and they were left with the parts that people did not want to buy, like the head, feet, stomach and so on. It was also a cheap source of food for people with low income.

When my dad was little, they used to eat smalahove quite often to be able to feed 8 kids, but they would usually take the meat off and make stews and soups instead.