I used liquifying wrapping some erasing and used the pen tool.

I used the burn tool to create some dark areas

That's pretty much it.

There are 3 seperate layers for the eye.

eyelid
eyeball
skintexture

For both I used the circular shape tool and then wrapped around each of the parts to get a perfect fit. For the skin texture I duplicated the eyelid layer then used special effect brush and added an innerglow to it with an overlay effect.

For the Eyelid
innershadow-white
Innerglow-white with an opacity and a contour that's what made the circular part
bevelemboss
gradiant overlay
and a stroke

For the Eyeball
Outerglow
Bevelemboss
gradiant
satin
stroke

I tried alot of differnt things to get it to look this way and this is what came out best, I know there are a lot of effects added.

Showing you where I got the parts from so you can get a better idea what I did. I basically selected the part I wanted and wrapped it around the back a little. I liquified the part by it's ear to give it a little ear effect hopefully.

I used the wrap tool around the leg, and the liquefy to get it just right

Used wrap again and liquefy

wrap perspective and a little bit of liquefy

liquefy and wrap and I burned under the arm to give some depth

Clean up the layers I used the pen tool

The End!