Draw two large oval or almond shapes
Leave space between the eyes for the nose
Add a smaller circle or oval inside each eye for the iris
Add an even smaller circle inside each iris for the pupil
Leave a tiny white spot in each pupil for shine
Make the upper eyelid line thicker for expression
Add eyelashes if desired
Adjust the eye shape to show emotion
Draw eyebrows above the eyes
Clean up extra lines and refine the outline