Requirements:
Gimp 2.6
intermediate knowledge of pentool
toribash color pallette

Step One

You want to make an image, around 300 width and 100 height.
Now, open your color pallettes menu and choose the one called "default" and choose "Gray 50%" and use bucket fill to fill in the background of the image.

Optional:Use guidelines to seperate the images in half.
You should have something like this by now.


Step Two

Make three new alpha layers and use the top one for this.
Make a base for your eye, look at something from google of anime eyes. here are some examples.
You are going to use pentool for this, so just make a line on the top and the bottom.
You should have something like this by now.


Step Three

use the bottom alpha channel layer or Transparent layer for this.
Now, you add the white to the eye's base, use "Free Select Tool" to add the white to it, nothing special here.
You should have something like this by now.


Step Four

Use the middle alpha channel or transparent layer for this one.
Use the "Circle Select Tool" for this, make a circle about 20x20 to 25x25 and color the inside of it black or a different color of your choice (you may make a custom color or use the TB color pallette for this).
I am going to make it black, and add a shadow to the top of the white bit in the eye(use free select tool for this again).
Optional:Shadow is optional but if you would like to do it,
Make a new layer under the the pupil layer, and make a shadow type thing using plain black, and play with the opacity.
You should have something like this by now.
With Shadow


Without Shadow


Step Five

Make a new alpha channel or transparent layer for this.
Alpha to selection the layer you used to make the black pupil, and use either "Free Select tool" or "Pentool" to do this:
Free Select Tool: make a worm type thing, use my art examples to see what I am talking about, but make a shape like that.
Pentool: nothing much different from free select tool, but just do the same.
choose a color and make a dark color as your foreground color and a light color for your background color, now selection to path(if you made it with pentool) and use a radial gradient to make the color of it.
You should have something like this by now.



Step Six

Our last and easiest step.
Right click any layer and go to "New from visble" but make the background layer not visible by clicking the eye next to it.
Now copy the whole image paste it and flip it with the "Flip Tool"
now you make a new layer and add glares to the inside of the eye.
If you don't know what a glare is, it's the white spots on the eye that give it it's magic.
Just add the white spots to the aplha channel or transparent layer and viola, there go your anime eyes, hope this tutorial works.
Finished product:
Optional: You can add eyebrows to give the eyes expressions.

I saw you made it ;)

Awesome tut, though explaining a bit more about how you use the tools, would help even more. Good tut

on step 4 with the shadow what did you use to make the shadow free select or pen tool?

I used free select tool.

real nice tut goda admit i've seen some bad rep farming tuts lately that were full of Cr#p
but this one proves to be very nice and will defenetly help people.

that example you have made is not really your best work, but still very nice tut.
(too much white shine/glare on eyes)

Maybe a little less "sparkle" would be better, and maybe some transparent white instead of solid white.

This is a very good and basic way of making anime eyes, but if you wish to make it more advanced then I recommend you add eye folds.

I would have +Rep'd you if I didn't have -2 Rep.

thanks for the comments guys, and yeah, that isn't my best, I wanted to keep it simple.
But yeah, Ezeth, I will do that next time.