Strictly speaking, Jamie Wolfe of Nampa, Idaho just provides the canvas. It is his friend Tyler Harding who shaves Wolfe's luxurious back-mane into works of art.
Growing that canvas takes Wolfe about 4 months. Then it's time for Harding to go to work. After a few years of steady creative effort, the pair have created a 12-month pin-up calendar of back hair images (auto-start video). They call it the Calend-Hair. There's a back hair scene for every month, focusing on major holidays. So there's back hair art for Easter, Halloween, the Fourth of July, and Cinco de Mayo, among others. You can find them all here.
Wolfe and Harding are selling the calendar to raise money for an orphanage in Kenya. And being sensible fellows, they're also setting aside money to give vacations to their wives "for putting up with them."
-via Dave Barry