The VRayFur is grown on a beveled surface, that has no bottom side surface to avoid growing fur at the bottom, and also because it’s unneeded.
The surface is beveled at the edges so that the fur there will grow to the sides,
And a noise modifier is applied to the surface to break its uniformity and give it a more organic shape.
* You could have a bottom surface set the fur not to grow on the bottom polys.
A combination of 3 procedural Noise maps (for each of the RGB channels) is used to create a direction map for the fur threads. the maps are added together using a VRayCompTex map.
The reason the pattern is separated to it’s RGB channels is that it allows more control.
A VRayFur direction map works like a normal map in tangent-space and this means we can’t have the blue channel be less than a value of 0.5 because that would cause the fur to grow down into the surface.
For the fur material, a VRayFastSSS2 is used to achieve a ‘fluffy’ organic look combined with a VRayDirt map to accentuate the shadows between the fur threads.