I created basic fur shader using Unreal 5.3.2. Main key function is 'parallax occlusion mapping'.
This technique adds depth through ray tracing based on the camera view direction to find the correct texture coordinates. It creates more perspective and depth and can make the fur texture appear fluffier.
Therefore, it gives incomparably better visual fidelity than simple bump offset or normal map.
But this generally expensive and difficult to use widely. So it can be used for a unique texture with planning and control (performance checking reqired)
This shader has two separate texture inputs. One is fur background, and the other is fur pattern.
Each module is designed to produce a variety of results by providing color, and tile count to produce various results.