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Description
1. Draw basic outline
2. Add Eyelashes
3. Add pupil
4. Add color outline (+ new layer above outline)
5. Apply underlying color (+ new layer beneath outline and pupil)
6. Lighten shade slightly. Apply color (+ new layer above underlying color)
7. Lighten shade slightly. Apply color (+ new layer above previous color)
8. Lighten shade slightly. Apply color (+ new layer above previous color)
9. Lighten shade slightly. Apply color (+ new layer above previous color)
10. Lighten shade to almost white. Apply 3 dots. 1 large + 2 half that size. (+ new layer above previous color)
11. Blend all but the underlying color+outline(s)/pupil
12. Enjoy the pretty eye

I attempted to do a tutorial on how I do my eyes in GIMP. The eyes themselves usually consist of 8 total layers (Including the outlines and pupil)
I know its crappy, but I wanted to show a step by step

Description
1. Draw basic outline
2. Add Eyelashes
3. Add pupil
4. Add color outline (+ new layer above outline)
5. Apply underlying color (+ new layer beneath outline and pupil)
6. Lighten shade slightly. Apply color (+ new layer above underlying color)
7. Lighten shade slightly. Apply color (+ new layer above previous color)
8. Lighten shade slightly. Apply color (+ new layer above previous color)
9. Lighten shade slightly. Apply color (+ new layer above previous color)
10. Lighten shade to almost white. Apply 3 dots. 1 large + 2 half that size. (+ new layer above previous color)
11. Blend all but the underlying color+outline(s)/pupil
12. Enjoy the pretty eye

I attempted to do a tutorial on how I do my eyes in GIMP. The eyes themselves usually consist of 8 total layers (Including the outlines and pupil)
I know its crappy, but I wanted to show a step by step