Answer:
I am an odd number that become even when beheaded.
When I get closer my tail grows longer but when I go away my tail leads the way.
What is made of wood, but can't be sawed?
What is it that makes tears without sorrow. And takes its journey to heaven?
When you need me, you must find me. When you find me, you no longer need me. What am I?
I can be found in water but never wet