Start with a new document , 312 pixel width and 245 pixel height with black background.


Amount 25 , gaussian monochromatic.

Filters > Distort > Twirl amount -30
Pinch by 100 , twirl by 30 , pinch by 100, twirl by -30 and finally pinch by 100


Right click and choose stroke amount 5. Edit > Stroke
Create a new layer and make a selection for pupil. Fill it with black.Feather it by 8. Select > Feather , name + Ctrl + D
Invert the selection and hit delete 5 times. Duplicate Layer and select black circle layer at the bottom. Transform its size a little bigger and make it brown with Hue/Saturation with colorize option. Ctrl + U



Add 2 lights as shown in thumbnails.
Be careful about the positioning and values. You can try to get the best result


Distort > Glass distortion 8 , smoothness 13 texture canvas scaling %100.
Yep that's it. I left the gray border around because I will need it in the interface tutorial. Below images are improved a little.








More Photoshop: