This tutorial was made for Photoshop CS4. It's not terribly advanced, and I hope you won't feel insulted that I explained how to use a layer mask- I went for years without knowing what the mask function even was, and I assumed I can't be the only one.
This is something I'd been wanting to make for a while. The last time I made a hair tutorial was back in 2006, so my technique has changed a bit (surprisingly though, not by much! I just got a better grasp of how hair should look).
The brushes I used here are from an assorted lot that I've downloaded over the years. I cannot honestly say where they all came from, but at least two of the brushes mentioned in this tutorial can be found here: [link]
If you already have some "bristly" brushes, you needn't rush out to download any others- the ones I use aren't anything really special. B is large and dense, A is a little more sparse and pressure sensitive, and C is super sparse and rather small.
Here is the final image that came from this tutorial: