Painting eyes by Danilo Cartacci
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This step-by-step is reproduced courtesy of Danilo Cartacci and the administrators of Figurinitaly Forum.

The original full thread (in Italian) on Figurinitaly may be seen here: Pittura degli occhi di Danilo Cartacci

 

A brief Step-by-Step with specific focus on the eyes

 

Base Colour
(light brown + reddish brown + white)
in acrylics
Shadow line of the eyebrow arch
(Burnt sienna + black)
in oils 
Upper eyelid and upper eyelash
(medium flesh tone and black line)
Pupils (Prussian Blue + Titanium White)
centred by using the corners of the mouth as reference
Light blue reflections on the pupils;
apply light flesh to the sides of the pupils;
red line to emphasise the lower eyelid
 Highlight (light flesh) to define
the upper edge of the lower eyelid
 
Shadows of the lower eyelid
(medium flesh colour)
Final result
  
Some other examples:
Black eyes in 54mm
Blue eyes in 75mm
Brown eyes in 200mm
Happy painting!

Danilo