On the same layer as the skin, I color the eyes. I make the sclera a light grey and a darker grey near the upper eyelid. I then use the darkest color for the eyes on both the irises and the pupils.

With a 50% Amount of Paint and Density, I go around the iris and progressively use lighter colors while also covering less of the iris with each color.

As you can see, for the last/lightest color, I like to make a sort of ring along the iris.

Next is hair! Make a new layer beneath the base color layer.

I like to make the Amount of Paint and Density fairly high in percentage, but not at 100%. It gives off this sort of effect:

From here, just shape the hair behind the head! I use the darkest color first and progressively make it lighter.

It's hair! Add a few stray-aways!

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X'D OMF IT'S TERUKI! HOLY SH*T!!

PFFT!!! AHAHAHAAAAA!!!!

TO BE CONTINUED...