Step one:
  • Start with the right eye, draw a white circle using the ellipse tool.
  • Add a stroke layer styles:

    Stroke
    Structure Size: 1
    Position: Outside
    Blend Mode: Normal
    Opacity: 100
    Fill Type: Color Color: #ABABAB




    Step two:
  • In a new layer, draw the right eye which overlaps the left.
  • Add a stroke layer styles:

    Stroke
    Structure Size: 1
    Position: Outside
    Blend Mode: Normal
    Opacity: 100
    Fill Type: Color Color: #ABABAB