It's not too ecchi, but here it is. [Sorry for double posting, but this piece doesn't fit in the Megurine Luka thread and it's been a while.]
"This is Pixiv version, that is why it is in Japanese."
I am well aware that I screwed up her left hand, I will try to fix that in a future release. ^_^
Who Cut Miku's Hair Lineart DA Page
Time: 10 Hours on Paint Tool SAI.
The video below is a sped-up version of the entire process constrained to 10 minutes:
Visit the Youtube page to see the description.