Hmm,
This question can be tricky (if anyone even still cares now that im getting to it five days later lol).
I dont think that the owner should make any difference. Like stated before, tips are for appreciation of good work and not a glass ceiling on what you feel someone should be making.
Many salon owners pay themsleves a salary instead of taking home all their earnings. Most also put a lot of their earnings back into the salon. Like ive said before, most stylist dont make hundreds of thousands of dollars a year like people think they do, and not all salon owners are living like kings. (check out my posting on the Pantene discussion).
Not all non-owners at a salon are employees. Many that ARE only make 40-50% of their services (and just because you go in and pay $50 for a 30 minute haircut, don't think they they're doing one every half hour, Ive had days, before I built up clientelle, where I might only have one haircut all day, and it sucks to have a paycheck less than $100. I remember when I moved to a new town away from home and didnt know anyone, I worked 40-50 hours a week, lived in a studio apartment with nothing but a bed and a beach chair-- and had to borrow rent money a few times!).
Even independant stylists still have to pay their quarterlys and for their own products. The ones that make the real stash are the ones that have worked and practiced to educate themselves, sold themselves well and are truly trustworthy and reliable to do a good job that can't be done at home and come with many referrals! They have been doing hair for a while and have put tremendous money into being the best, so I generally like to feel that their hard work is worth the money they make. Many businesses and careers that put hard work and time into their jobs get promotions, paypoffs and bonuses, paid vacations and benefits (all VERY rare in this field), I dont think that hairstylists should be seen any different, just because we're dealing with "hair", that we don't have a right to make a good living. If you earn it. On the flip side some stylist have no business charging $100 for a haircut (ive fixed many of them lol).
Back to tipping, no one is ever offended with a tip. Some stylists get spoiled and might be offended when someone tips them less than what they get from thier other clients, but most of us ARE just happy to get loyal clients with the rise of gas prices and whatnot.