I was working on a pressie for ~Darling-Kyttie (the wife) when I saw this picture of Christina Aguilera... such a stunning photo... of course I cropped it to be just her hair and face.
About 20-25 hours has went into this - it's been so off and on that I wouldn't be able to tell you exactly... same with the layer count as I merge a lot... just over 200 maybe?