Read before looking at my red lines, other wise it'll look like I'm on crack or something lol

Start the hair from the bottom & work your way up(as in individual strains, bottom to top).. the upper hair is ontop like you know... BUT your *mop* makes it look like the hair is all coming from the top of the neck only & just covering the neck in a lot of places... I think your flow is mostly ok, but the hair needs to look like its coming from the whole neck, not just one place...

AS you know I suck at explaining anything, but I hope that makes sence... I only have paint here, so I cannot do anything (I'm still at work)... I use GIMP & I would use the blury round tool to make the hair (solid centre, but blured edges).

Do you remember that GSD puppy I did? (its of Travis when he was a little fella, a PT members dog)... It took too many hours to do the fur as I tried to draw almost all the hairs.. it was crazy! But when I printed it out on photo paper, people think its a photo of a real dog!