1. Open in Photoshop a photograph of fruit. In this tutorial, we’ll use a banana.
2. Create a new layer. Name it “Eye”.
3. Select the Eliptical Marquee tool and create a circlular selection for the eye.
4. Select the Gradient tool and make sure is a Radial Gradient. Set the gradient colors from a light color of the fruit to a dark color of the fruit. Because I’m using a banana, I chose a very light yellow to a dark orangish/yellow.
5. Drag the gradient tool from top right to bottom left across the circular selection.
6. Create a new layer.
7. Select the Eliptical Marquee tool and create another circular selection over the eye for the pupil.
8. Select the Paint Bucket tool. Choose black as your color. Fill in the circular selection with black.
9. Click CTRL+E to merge the top layer with the pupil with the layer of the eye ball just below it.
10. Select the Move Tool. Hold down the ALT key and drag the eyeball to create a duplicate. Move the duplicate where the other eye should go. (If one eye overlaps the other due to the angle, then make sure the layer with the overlapping eye is the top layer in your Layers Palette).
11. Select the layer with the fruit (banana).
12. Select the Burn Tool.
13. Then click and burn around the areas where the eyes are. This will create the effect of an indentation for the eyes to be resting on and help to merge the eyes better with the fruit.