I haven’t had time to clean up the material yet but i tossed it on some proxy to show the effect.
http://i.imgur.com/cfXuAO5.gif (If you cant see it, open the link in a new tab.)
It’s a bit compressed but as you change perspective it eludes to the surface having strands of hair overlapping each other.
I reduced the amount of specular influence on the deeper offset layers and also darkened the hair color on deeper layers.