I needed some hair for a render I’m working on and thought someone might appreciate a tutorial on how to make hair with The GIMP.  This will work for any hair you’re trying to make, including textures for Second Life.

You’ll want to fill with which ever base color you want your hair to be, in this I’m using black.  Then you add some lines in a lighter color with a medium brush, and some in a slightly lighter color with a medium small brush:

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