Now we have cool and very different eyes.

Illustrate a character

There is no need to do the same 2 times. Just copy the layer style from one object to another.

Illustrate a character

Oh, and do transform those eyes.

The right one if looking on the character must be smaller and a little bit distorted then the left one.

Illustrate a character

Now the second base step, let's give some values.

For this we will use selection and the base technique.

Illustrate a character

Let's do the head first. Select the whole layer, then using the marquee tool leave only the part of the
   
selection we need. And we need this selection.

Illustrate a character

Use Select>Modify>Contract command along with Further Command.

Illustrate a character



Illustrate a character



Illustrate a character



Illustrate a character

When the selection is right create a new layer and fill it with WHITE - TO - TRANSPARENCY gradient.

Illustrate a character