Here is a screenshot of how I have the file laid out
My Photoshop mmmmm
I have the little animated one magnified to the left for reference. On the one we are working on can you see I have made a selection above the eyes on the top layer. You can do this by using the Pen Tool or one of the Lasso Tools in the Tools Pallett. Then copy Ctrl>C and paste Ctrl>V on a new layer. Do this to the other side above the eye too.
So now your Layers pallett should look like this
I have labelled the two layers accordingly.
The main reason for copying those bits is to cover the eyes as it blinks with a similar skin texture.
Next I took each bit we just copied and played with them. First go to Ctrl>T to transform the overall shape I rotated it about 180 streched it till it roughly covered the eyes without distorting it too much. Then take off any excess bits with the eraser Tool, and finally select the Smudge tool In the Tool Pallett. In the Opions at the top of the work area I set the Mode to Normal and Strength to 26% and turned off Use all layers and Finget Painting. Now gently smude away at the sides a bit till you are happy.Do this to both sides.
Once you are happy, link the two eye layers with the top copy layer and merge Ctrl>E.
Now you should have two layers. the bottom one with the eyes open and the top one with the eyes shut.
Now turn off the visibility on the top layer by clicking the little eye icon the layers pallett next to the layer.
When I am playing about in photoshop I often like to make a backup just in case. Now as I said earlier in order to keep the filesize down we will need to shrink the image. We may as well use the same dimensions as the first one which was 70 px wide. So before we go into IR got to Image>Image Size and select the size you want here I used 70px wide.
Go to the tools pallett in PS and click the very bottom again to transfer the image to IR.
Nearly there, I'll go test it.