It's time to have some fun again :)
This is a pretty easy tutorial, but with a little imagination you can make some really funny figures.

Open up a new document - I used white background - and create a new layer called Eyeball.

Select the Elliptical Marquee Tool and make a perfect circle selection by pressing Shift while dragging the selection. Fill your selection with white color and apply these layer styles.

Now create a new layer - call this layer Eye.

Now drag a new circle selection and fill this selection with your desired eye color.

Then apply some Inner Glow layer style with these settings.

Create a new layer and call this layer Pupil.

Use the Elliptical Marquee Tool again to make a new circle and fill the selection with black color.

Then make the final layer - call this layer Reflection.

Again use the Elliptical Marquee Tool to make a selection similar to mine in figure 3 - and fill the selection with white.

Use the transform option (Edit - Transform - Rotate) to rotate the white Reflection layer like shown in figure 4, and nudge the layer up and to the right until you get it into the right position.

And that's it!

Below is a couple of characters I made to give you some inspiration :)

Have fun!