Step-by-step! (BIG file ahead!)
(Sorry about my ugly/complicated handwriting!)
I haven't got the time to write all the text back, but if you got questions, I'll sure answer then soon!
I hope it's okay... I took only ten steps to make it simple.
+ Paint Tool SAI, Photoshop Elements 3.0, Wacom Tablet
+ 5~7 hours. (Sorry I didn't counted precisely.)