Step 1 - Step one
OK find a picture of someone you want to make blink. If its a cartoon that makes the process easier and faster. I took the picture of goku, from Gouks Picture
OK what ever picture you found right click on it and copy. Then open a new document in photoshop the size should be set for you already by coping it. Ok click paste now. Once you done this is what were going to do. Were going to go to layer/new layer. And call it eyeclosed. Once you've done that your going to grab the pen tool. And your going to outline both of the eyes. See how I did it. Make sure you fill in the eyes once you have outline them.