i am almost exclusively attracted to long haired men, but after many years of reflection, I've concluded that it's only really physically attractive under these circumstances:
- The man has an otherwise attractive face, and is bodily in shape. (of course, whatever his level of attractiveness, there will be a slight increase as a result of being combined with long hair)
- his facial hair has to suit his face for long hair to look good. Most of the time, clean shaven is far superior, and full beard tends to be messy looking, but there are certainly exceptions. If you Odinmaxx, for instance
- It must be kept clean and brushed. Hair and facial hair (if applicable) can't look dirty and scraggly, but also not excessively neat(incredibly gay, and not in the good way).
- he must be an interesting and unusual sort of person in some way, or it simply doesn't align with expectation, which is just disappointing.
- the above point also being reflected in his choice of dress.

bonus point:
THE LONGER THE BETTER. seriously long hair on men is much too rare to see. Deeply saddening.

but as others say, it obviously depends so heavily on the individual woman that all these could be the complete opposite in the mind of someone else, and the average woman is definitely likely to think very differently. However bear in mind that they are mistaken and this post holds the one and only eternal truth. Do with that what you will