gtg

Created a yellow circle which will become the base layer of the emoticon (ellipse tool)

Shaded the yellow circle to make it look like a sphere (brush tool)

created the basic shape for the eyes (pen tool)

Added the corneas With highlights (ellipse tool)

Added the veins (pen tool -> stroke path)

Added a reddish shade to the eyes (loaded selection from the eyes shape, transformed selection, removed unwanted part of the selection, applied feather, filled with red, adjusted opacity)

Added eyebags (same method as step 6 except no feathering, no transforming, added shading and highlight with brush tool)

Added eyelids (same method as step 7)

Added eyebrows (pen tool)

Added shadow to the inside of eyes (left part) - (pen tool, loaded selction from path, applied feathering, filled with light blue-gray color)

Added shadow under the eyelids (pen tool)

Added highlight to the right part of the eyes (pen tool, loaded selction from path, applied feathering, filled with white)

Added shadow to eyes and brows (loaded selection from eyes and brows, applied feathering, filled with orange color)

Added mouth (pen tool)

Added teeth (pen tool)

Added tongue (pen tool)

Added shade below the mouth (pen tool)

Added nose (pen tool)

Applied orange stroke to the shape of the face/head and eyes (loaded selections of face and eyes and stroked the selection)