Step 1, is to place your pupils. (I find they look best when being put here.)


Step 2, is to place the white of the eyes.


Step 3, is to put down the color in the eyes. You can do whatever you want with it. (Change the color, shade it, etc.)


Next we will move onto the hat layer. Make sure to replace the yellow with whatever skin tone/shading you have. Removing the yellow will make the eyes not look as good. (There are 2 gray pixels in this photo! Make you don't miss them!)


Now you're finished!