Create a new document 600 x 600. I used a black background.
*Create a new layer, get the brush tool. (brush size 30),
Draw a couple of lines like this-->> (picture)
Maybe you need to practice to get the lines right. But it will work!! ( you can use mine too)
*Now go to the filter filter-->>distort-->>polar coordinates
*Double click on the layer with the eyes (layer style window will appear)
*Use the settings on the photo's
*Create a new layer and create 2 little lines in the eye, you can see it in the picture.
Setting brush tool: Brush size 13 and opacity 30% ( you must go a couple of times over your stripe to get it thicker and more colorful. I used 30 % because i can see were i had to stop.
*Double click on the stripes layer, i cant pleas more pictures.
So i'm telling you the settings:
Let everything original, except :
Inner shadow
Size: 7px
Pattern Overlay
Let everything original here, except:
The pattern, i've created a pattern for you. But you can also create that pattern.
It's easy create a new document with the size 1 by 2. Fill one part with black, and the other
transparent. Open the psd, and go to edit-->>define pattern. Now you can use it.
Use the pattern by the lines.
Merge all the layers.
Well that's done, now grab your smudge tool.
With these settings:
Brush size : 30
Mode: Normal
Strength: 70%
Get the end of the lines together with the smudge tool.
After that, you must change the size of your smudge tool.
Brush size : 13
Mode: Normal
Strength: 70%
Now you must smudge the top op your eye with the small smudge tool.
It's also nice if you use your smudge tool in the eye.
You can see it in my final result.
More Tutorials: 
