For this tutorial, you'll need:
Photoshop 7, or a similiar program
A basic idea of how to draw hair - I can't really help you with that, if you don't know how, there's lots of good tutorials online. 3nodding
A tablet. This isn't really necessary, if you don't have a tablet it should work if you just adjust the opacity on your brush.
Start off by setting up your file with a background layer, your base, and then an empty layer above the base layer. You can have the base and background as one layer, but I don't recommend it since it'll make things a bit trickier later on.
On your blank layer - I'll be referring to it as the front hair layer from now on, rename it to whatever you like - using a 1-pixel pencil tool, make the shape for your hair. Make sure you don't have bits of scalp poking out where they shouldn't be! I usually use black or red for this step, because it shows up pretty well. Here I have a very rough shape for my hair.
...and here we have it cleaned up a bit. Not as lumpy looking, and I've added sticky-out-bits. Optional, but I'm fond of them.
Create a new layer behind the base and do the same thing for the hair that should fall behind the base. If you have your base and background as the same layer, make this layer behind the front hair layer and do the same thing, you'll just have to erase bits so the base shows up in front.
On a new layer - it doesn't matter where this goes as long as it's visible - pick your colors. I decided on a nice pink for my hair. I use at least five shades for hair - a middle shade, two darker shades, and two lighter ones. For this one I've also used a third dark shade and a third light one. Why I did this, I'm not certain.
This is also a good time to mention that doing this at 2 in the morning probably isn't a good idea.
Lock the transparency on both the hair layers and fill the front hair in with a lighter shade and the back with a darker shade.
Switch to a 1-pixel brush, with shape dynamics switched off and opacity and flow set to pen pressure. Using the first darker shade, fill in the areas that'll be in the darkest shadow, using a good bit of pressure.
Still using the same shade, shape the hair, adding strands and slightly lighter shadows. Don't use as much pressure.
Use the second darkest shade to do the same thing. I've switched the back hair layer to a lighter shade here so I can see the edges of the top hair layer better.
Now move up to the first lighter shade and add highlights. The brightest areas should form a sort of ring shape. Don't use horizontal strokes, or it'll look strange.
Add the next-brightest shade.
And the brightest shade! Use it sparingly.
And now I add the darkest shade. Again, very sparingly.
...do the same things for the hair in back.
Add a layer behind both the hair layers, set the layer mode to linear burn, and use 20% gray to add shadows.
And you're done!
surprised Hopefully this was helpful to someone, even if I did ramble a bit.