Step 1
On the Tools toolbar, select the Selection Tool (S) 
On the Tool Options palette, Selection type: Circle
For this tutorial, you will need a photograph. There are several resources available online to find photographs. Because of their wide selection, our personal choice is Fotosearch.com.
Let's begin by opening your photograph:

Since we're going to working on the eyes, we'll zoom in to make working on them much easier. We want to be able to work on both eyes at the same time, so you don't want to make your image to large. Now, you can either use the scroll wheel on your mouse to zoom in and out, or On the Tools toolbar, click on Zoom In a few times until your comfortable with the size:

The first thing we're going to do here is to create the selection around the eyes. Don't worry about making the selections to large, we'll fix that in the next step.

Now we're going to select the other eye.
Hold down the Shift key on your keyboard. The purpose of this is to add the new selection to our current one. If you don't do this, when you create your new selection, you'll loose the first one.
Create your second selection:
Next we want to remove the center portion around the iris itself. To do this, we're going to change keyboard buttons from the Shift key (add) to the Ctrl key (remove).
While holding down on your Ctrl key on your keyboard, starting as close to the center of the iris as possible, remove a smaller amount of the selection:

Make sure that you have done this with both eyes.
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