Hi and welcome! Thanks for coming and taking a peek at this here tutorial. Now get comfortable, grab a pen and paper, a drawing tablet or your mouse and let's draw a head!
Disclaimer: I'm just showing you how I do it. There are certainly other (and possibly better) ways of doing it. Please just accept it as one way of drawing anime.
Also, this is not a tutorial for beginners so you'll probably need basic or better PhotoShop, coloring and imagination skills before attempting this tutorial.
All you will need to follow this tutorial is: Access to a scanner and photo manipulation software, and a mouse! I don't use fancy graphic tablets or anything...Oh, and obviously, drawing materials, and the ability to draw...