I Have attached the eyes psd with this tutorial.

Step 1. Get Yourself Ready

I’m working with a 400px by 400px artboard. I’ve set a verticle gradient from #0768A4 to #168ACB. Also, it’s important you’re working in CMYK for this tutorial. I’ll explain later when we get down to the Opacity Masks.
Step 2. Lay the Foundation

Make a 350px by 350px white circle in the middle [...]

To get started, Open your vector logo in Illustrator. I’m using the BittBox logo as an example, which has a dark background, but using the method I’m about to show you, background color isn’t a factor. Here is what my Illustrator file looks like when I start: (vector logo on a flat color background)

This is [...]

[1] Take a new file of 400 pixels,400 pixels, of resolution 72 dpi in the RGB mode.

[2] Now take the Rectangular Marquee Tool

[3] Then set the foreground color as shown image below.

[4] And now create a shape and fill the color.

[5] Take the Polygonal Lasso Tool.

[6] Create a shape as shown image below.

[7] Now fill [...]