Before I go on any further on this tutorial, I just want to state that it is not funny to make fun of anybody's face. Some people can really get mad at you. In a way, I was on of them, too. But after I came up with this tutorial, I don't mind it much. Thus, I will use my picture in this tutorial rather than anybody else's in the view of the fact that I don't want to make fun of anybody's face. So, go ahead and use my picture for this tutorial if you would like to. I really don't mind. You can even send me the outcome of the picture through email if you do use my picture. Now, let's get ongoing,

Step One

Open up an image that you would like to use or save the picture below on your computer if you would like to use it.

Step Two

Now go to Filter>Liquify (Shift+Ctrl+X) and you will see that a window will pop up.

Step Three

Look at the left side of your window and you will see some icons like below,

Step Four

Choose one of them. In this case I will choose the Pucker Tool(S) and point the mouse to the eyes and hold it for a few second until you are not satisfied. Here is what happened to my eyes! Ah, what you did to them? :P

Step Five

Well, keep going on with other tools. Specially the Picker Tool(S) and Bloat Tool(B). Below are the functions of each tool given by Adobe Photoshop CS 8.0.

Forward Warp Tool (W) - Pushes pixels forward as you drag.
Reconstruct Tool (T) - The name said it all. It will reconstruct image when you drag your mouse over an image.
Twirl Clockwise Tool (C) - Rotates pixels clockwise as you hold down the mouse button or drag. To twirl pixels counter-clockwise, hold down the Alt key as you hold down the mouse button or drag.
Pucker Tool (S) - Moves pixels toward the center of the brush area as you hold down the mouse button or drag.
Bloat Tool - Moves pixels away from the center of the brush area as you hold down the mouse button or drag.
Push Left Tool (O) - Moves pixels to the left when you drag the tool straight up
Mirror Tool (M) - Copies pixels to the brush area. Drag to reflect the area perpendicular to the direction of the stroke.
Turbulence Tool (T) - Smoothly scrambles pixels. It is useful for creating fire, clouds, waves, and similar effects.