i converted the background image to a smart object, then used gausian blur to blur the background and used the brush to sharpen the image near the eyes
step 2 of 3
i made a tear shape with the pen tool and then used layer styles such as drop shadow, bevel and emboss and inner glow and changed the blending mode to overlay to give it the transparency and shine.
step 3 of 3
i used the pen tool to select the eye and then copied it on a new layer, then i used simple bevel and emboss to give it a bulging effect and the lightning flare filter to create the twinkle.