You asked for it repeatedly so I finally made it. Download for the .zip archive and extract the tutorial.
Level: intermediate. Requires a graphics tablet and average knowledge of Photoshop tools and how to use them.
Lots of thank you's to *Sinned-angel-stock
for the stock and to antje @ renderosity for the hair smudge brushes used for creating this tutorial
Links to good free hair smudge brushes: