The 35-year-old commercial rated pilot was practicing a steep approach in a single-engine helicopter, when she flared too low to the ground and the tail rotor struck the ground. Subsequently, the tail rotor drive shaft failed and the pilot was unable to maintain control of the helicopter. The rear portion of the right skid contacted the ground and the helicopter rolled over on to its side. Examination of the helicopter revealed it sustained substantial damage to the mast, tail boom, and the right skid was torn from the fuselage.