Now we have cool and very different eyes.



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



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.



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

For this we will use selection and the base technique.



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.



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















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