Make a circle selection on a new layer (pressing ctrl while using the marquee makes it a perfect circle)

Fill this layer with the colour of your eye

On a new layer, draw a circle using a big brush in a darker colour

Using the smudge tool, drag it away from the centre so it looks like this

Now using the eraser tool with a small brush setting, erase some lines out of this layer like this

Now to make the outline, make a new layer and put it underneath the others, now expand the selection by 2 pixels and fill with black

Now apply the gaussian blur filter to the main eye colour layer, mess around until you get the edges as dark as you want them

Ok, on a new layer make a new smaller circle selection and fill it with black

More or less done, add a white highlight with a small brush

Then add another one with a large brush with the opacity knocked down to about 10%. Thats it

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