m <- matrix(c(20, 70, 10, 80, 10, 10, 60, 10, 30), 3, 3, dimnames = list(c("Water","Trees","Building"), c("Water","Trees","Building")))
            
library(tidyverse)
m %>% 
  as.data.frame.table %>%
  summarize(
    group = paste(Var1, Var2, sep = "-"),
    Value = Freq
  ) %>%
  column_to_rownames("group") %>%
  as.matrix # if you want the output to be a matrix again
                  Value
Water-Water          20
Trees-Water          70
Building-Water       10
Water-Trees          80
Trees-Trees          10
Building-Trees       10
Water-Building       60
Trees-Building       10
Building-Building    30
 num [1:9, 1] 20 70 10 80 10 10 60 10 30
 - attr(*, "dimnames")=List of 2
  ..$ : chr [1:9] "Water-Water" "Trees-Water" "Building-Water" "Water-Trees" ...
  ..$ : chr "Value"