Note: This tutorial is written for those with a working knowledge of PSP and is purely of my own imagination, any resemblance to any other is purely coincidental and unintentional.

PSP9 or any version

Mura's Meister Copies Here

AAA Frames texture Frames Here

Font of choice I used Scribble Here

Filter Factory H - RGB Offset Here

Tube/s of choice. I used Toosh Toosh, you must have a license to use her work Here

Open a 650 x 250 transparent image

Copy and paste the tube to the pallette

Apply Mura's meister copies

Adjust, blur, radial blur

Apply Filter Factory H - RGB Offset 2 times at default settings

Merge all layers together

Apply AAA Frames - Texture frames - width 10

Copy and paste your tube and position center

Copy your second tube and move to right

Do the same with  your third tube and place left

Apply a drop shadow to all

Merge all layers

Now on your tubes copy the eyelids for each tube you used and place in position over the eyes

Rename each layer, I named mine 1,2 and 3

Add artists info, copyright and your name

You are ready to animate

Close all eye layers

Make sure the bottom layer is highlighted and edit, copy merged

Go to animation shop and paste as a new animation

Back to PSP and open all eye layers and copy merged

Back to animation shop and paste after current frame

Stay in animation shop and edit, select all and change frame properties to 75

Note:

For the eyes to blink one at a time open each eyelid one time and paste in animation shop 

Go back to PSP close the opened eyelid and open next and paste after in animation shop

Follow this procedure with all eyelid layers

 Save your tag as a .gif

You're done!

Thanks for viewing my tut. !!!!

Other examples (click image to view animation)