You will need atleast shoulder length hair. Nice sharp scissors are helpful.
Wet the hair and comb it forward (as neatly as possible) and put it in a pony tail in front of your forehead.
Now cut off the end of the pony tail: the more length you cut off the pony tail the longer the layers will be.
This layering creates a nice cascading effect toward the back.
It is so simple and easy! And costs no money. Luv it!
More info and demonstrations