I have been on sl for quite some time. I am trying to create or make hair using gimp or photoshop.

[ExoticWanda Serenity]

have been trying to make or learn how to make hair on sl.  have bought tutorials.  avi paint etc.  still don't know how to get an avatar and how to finalize the process any advice would be welcomed

[Jessika Rang]

You don't have an avatar yet? Not even the basic newbie version?  Have you logged into sl?  get a pose stand and sit on it and start adding/editing the hair prims.... texture, shape, flex etc

[Lyra Blackthorne]

Take some of the free inworld building classes learning, prims, sculpts and texturing.  Most hair is made first with prims and sculpts.  You don't use photo editing to build the hair but for creating the textures of the hair which is the last step after building the hair style. 

It does not make any difference what the class teaches you to build.  The same way you make a magic wand, a dress or build a house is how you would make hair or anything else in SL. You will find building classes in search-events-education.