Top: Luigi's 3D model has two hair tufts on the back of his head that are visible whenever he takes off his hat.
Bottom: in the Nintendo 3DS version of Luigi's Mansion, these are stored at a small size inside his head at all times, since storing them in their proper location would make them clip through the hat. They only emerge whenever his hat is off. Note that in the original GameCube version of the game, the tufts are absent to begin with.
Source: Fristi
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