ok, first you have to find a good base and copy and paste it onto MS Paint. Then zoom in with the magnifying glass, i duno how to do that and show it on here so they will have to stay small.
Then, start to draw the outline of the hair a bit above the head with the pencil tool.
You can either copy half of it, right click on it and put "flif rotate" or you can just draw the other half like it did.
Next, you fill it all in with the paint bucket i circled.
Now we copy and paste it onto adobe photoshop pro, i have 5.0 but it works with all of them im sure. Then you zoom in with this magnifying glass, (which i also dont know how to show here but, o well)
now we need to start using the dodge and burn tools. just click on the thing i circled, called the dodge tool, and drag your mouse to the right, there you will see the dodge, burn and sponge tool. click on the burn tool.
now you probly cant see it unless you look really hard, but i outlined all the things you need to start outlining. Like, the outsides of it, the part, and a line following the outside every few spaces.
Then drag your mouse over the burn tool to the right and click on the dodge tool. using that, add highlights.
Then, using the burn tool again, darken the part line, and where the waves slope downword.
Now, for the last step, lighten the two spots past the part for shine, and where the tops of the waves are. there its done!!!