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Making eyes isn't really all that different from making other types of content, so I suggest you use any old eye tutorial for the technical bits (how to extract the textures, what format to save the textures in, etc), and a GIMP makeup tutorial (or similar) for the basic GIMP controls, and use of the GIMP DDS plugin. It would help if we had some idea of your skill level - do you know how to use GIMP, have you made facial overlays before (stuff like makeup), and so on - so we know just how detailed a tutorial you need.
What I lack in decorum, I make up for with an absence of tact.