Sketch the eye shape lightly
Mark the iris, pupil, and eyelids
Block in the base skin tones
Paint the whites of the eyes with subtle shadows
Add the iris color
Paint the pupil dark
Leave a small highlight in the eye
Define the upper eyelid shadow
Add reflections and color variation in the iris
Blend the edges softly
Paint the eyelashes
Refine the inner and outer corners
Adjust contrast and detail
Let the paint dry completely