Create new 500x500px document with white background.
Fill it with this colour #B0BDF4.
New layer.
Select #9E7751 as foreground colour.
Select 200px hard brush (opacity 100% flow 100%)
Click once (draw circle).
Edit->stroke chose black colour, 3 px, outside.
Press D (restore black-white)
Change brush size to 70 px.
Click once in the center of brown circle.

Select magic wand (all layers, contiguous)
Click in the brown area to select it.
New layer.
Select a smudge tool, 3 px, strength 85%.
Now draw lines from center to border like in the picture.

Now switch blending mode to multiply.
U should get smth like this.
Now select dodge tool, (soft 9 px, exposure 10).
Do the same thing, circle around but leave some areas.

Now do the same with burn tool, same settings as dodge tool, but circle between light
circles.

Filter->Blur->Blur more
Filter->Blur->Blur more
ctrl+d to deselect.
Now select blur tool (all layers, strength 10) and blur a little edges of a black circle.
New layer.
Select this brush, (100% opacity 100% flow) and change foreground colour to white.
Draw irregular spot like this.


Layer style->Outer glow (change colour to white).
Layer style-> Inner glow
Filter->Blur->Blur more.
Filter->Blur->Blur more.
Select hard brush 200 px.
Change foreground colour to #DAF3AB.
Now click once over the brown circle.
change blending mode to Hue.
Now change layer opacity to 70%.


New layer.
Select eliptical marquee tool, fixed size 300x300.
Move it, so eye is positioned in center.
Edit->Stroke (black, 3px)
ctrl+d
select magic wand tool with previous settings. and click between eye and black border.
Switch to background layer and press delete.
ctrl+d.
switch to layer3, select dodge tool (13px, exposure 20) and draw a few more circles to
improve eye.
switch to layer 1, render->blur->gausian blur (radius 1.7)
And here`s final result.