This is my tutorial on anime eyes. This will guide you through the few steps I use in creating and eventually coloring an eye. Also, I have provided a few sketches on why choosing the right eye shape is important when designing your character. This tutorial shows the steps for one eye, for the second, just figure out it's position on the face and repeat accordingly.

Step 1 : Upon deciding what type of character I want to draw, I make a rough sketch of where the top and bottom eye-lids will go. For this tutorial, I will be making a woman's eye.
Step 2 : With my upper and bottom lids in place, I sketch in where I think the colored section and the pupil will go. This step is important, because depending on where you place the pupil, the character's gaze will change direction. So with the pupil in this position, our character would be looking upwards slightly.
Step 3 : During my last stage of sketching, I will add details in like eye creases, eye lashes, and most importantly, where the highlight or shine of the eye will lay. I usually leave the outline of the pupil showing through while sketching. It seems to help me when I color in the next section.
Step 4: Next, I scan my sketch and complete my line art. I usually make my bottom lash line twice the thickness of all my other lines, and my upper lash line around five times thicker.
Step Five : Then I color-blocked the eye in a cel-style manner and I thickened up the lashes a bit. I find that coloring the eye entirely without worrying about the highlighting until later is a bit easier that doing highlight first and coloring around it.
Step Six : Lastly, I add my soft shading to the eye, as well as the highlight. Note, to make an eye look real, whether you are doing cel-shading or soft-shading, add a bit of grey to the tops of the eye. When placed on a face, under eyebrows and hair, it will look more realistic.

Choosing different shapes of eyes is important to defining just who your character is. Larger, wider eyes are common in children or "girlie" girls. More narrow, angular eyes are common in men or "evil" characters. Eye shape can also show expression. Furrowed brows tend to show anger, while high arched ones can show happiness or even a feeling of sadness or wariness.