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I used a Hue/Saturation adjustment layer with Clipping Mask to lighten the look of the lips. On this layer mask use a soft black brush with a very low opacity to reduce the Hue/Saturation effect :
On a new layer I painted the eyebrows shape. I wanted to paint a red hair for the model so I chose a pretty dark red for the eyebrow (#824f3e), remember to make the brow ends faded to create a finer look for the face.
On two new layers I used a brush with the color #100d06 to paint under the eyebrows, on the indicated area of the eyes in the step 2. Then I used a layer mask to create the base of the eyes included the irises and eyelids:
I made a new layer under the eyes ones and used a light color for the brush (#d6d3ce) to paint the sclera, remember to lower the brush opacity to make some eyes veins and details inside visible:
Here is the result should be so far:
Since this step we'll go for more details. Delete the lines as we don't need them anymore. We'll start from the eyes as it's my favorite part. On a new layer under the sclera one use a soft brush with the color #3d291a to paint around the eyes, especially the eyes end to create more depth for them.
Create a new layer and on this use a brush with the color #746f65 to paint inside the irises. Add a mask to this layer and use a black brush to make the pupils and the details inside the irises visible. The pupils should be in the middle of the irises as she is looking straight at us. Also make the top of the irises less visible, less bright as there is the shadow of the eyelids:
Make a new layer and use a hard brush with the color #e9e4d7 to paint small lines around the pupils to create more details inside the irises:
I used the same brush but lowered its hardness to 0% to paint under the irises bottom to make them brighter:
On a new layer, use the same brush to paint on the bottom right of the irises to make the light there stronger. Change this layer mode to Overlay 100%:
I used a new layer with a hard brush and the color #f3fbfe to make reflection in her eyes. The reflection can be anything so you're free to paint as you see fit.
Make a new layer, use a soft brush with the color #beb0a6 to paint more details at the bottom of the eyes:
Create a new layer, use a soft brush with the color #593f36 to paint under the eyes and make some wrinkles:
On a new layer use a soft brush with a pink color (#6b4541) to make the caruncle at the inner corner of the eyes:
I used a soft brush with the color #2e2c27 to paint more details of the caruncles:
Make a new layer and use a soft brush with the color #efe5e3 to paint highlight on the caruncles and around the eye edges.
It's time for the eyebrows. Make a new layer above the eyebrows shape one, use a hard brush with the color #3a200d to paint small hairs following the shape, remember to paint some faded hair outside and above the shape to make the eyebrows more natural: