I once had a two minute lesson on how to do eyes, from a guy we nicknamed 'Gob of milliput' . It was at a show and his 25mm figures were outstanding. His tips were:let the milliput start to go of (about half the time it will take to go hard, which will depend on how warm your room is)this makes it less sticky; Make the ball that will become the head (this he put on a cocktail stick); Push in two sockets for the eyes (he used the point of the cocktail stick); Roll a very small ball of milliput & cut it in half, each half was then rolled and one put into each socket (the eyes); He then used a craft knife to pull/tease the socket down from the top & up from the bottom to form the eyelids.
When hardened & painted the "paint will run into the gaps" which judging from his work it did.