1. Open you image
mine - http://img129.echo.cx/my.php?image=12lm.jpg
2. Goto Layer>>New>>Layer from Background
3. Erase the eye ball

4. Goto filter>>liquify & select the bloat tool (5th from the top). Use it to stretch the eye open.

5. Create a new layer(Ctrl+Shift+N)
6. Select the elipse tool(U). Set it to fill pixels(3rd button on the top). Set the fore ground colour to white. Hold shift & drag to make a perfect white cirlce.
7. Select the move tool(V) & place the circle into they eye socket

8. Select the lasso tool(L) & select copy the other eye.

9. Paste the eye above the white circle layer. I'm placing mine in the center of the eye but you can place it anywhere you wish.

10. Now we need to rebuild the eye. In this particular case we need to duplicate the layer (ctrl+J) flip the eye vertically(edit>>transform>>flip verical). Line it up & blur the edges with the blur toolŪ.
11. Merge this layer to the one below(ctrl+E)

12. Select the clone tool(S). By holding Alt click on the white of the copied eye(this copies it). Click on an area over the white circle (this will basically paste the whit there). We want to repeatedly do this to cover the whole white circle.

13. Select the white circle layer. Select the magic wand(W) & click outside the circle. Now select the copied eye layer & press delete(this deletes everything that went over the edges)
14. Deselect (ctrl+d)
14. Now merge the copied eye layer down to the white circle layer (ctrl+E) This is now our eye.
15. Right-Click the eye layer select blending options, select Inner Shadow. I've set mine to the following:
Opacity - 86
Distance - 0
Choke - 0
Size - 13

16. Create a new layer(Ctrl+Shift+N)
17. Select the brush tool(B) & we want a 1 pixel round brush. Set the foreground colour to a dark red. Now we can brush in some veins.
18. Set your brush to a 13 pixel soft round brush & set the opacity to about 30 & just brush in some red edges.

19. Create a new layer(Ctrl+Shift+N) & drag it underneath the face layer.
20. Using the clone tool(S) select the face layer. Alt-Click bits of the face then select the layer underneath & brush them into the eye socket.
21. We need colour this layer red. Ctrl+U will bring up the hue/saturation window. Click the colourize box & adjust the lightness & saturation till you're satisfied.


There done. Soon you will be able to create images like these:
http://img293.echo.cx/img293/7884/eg14lw.jpg
http://img293.echo.cx/img293/6875/eg23dm.jpg
http://img293.echo.cx/img293/1296/eg37qr.jpg