How can I create two eyes holes? I want to take for example a cylinder or other object and cut in it two holes but with eyes shape and make the object then flat. The idea is later to take the flat object with the two eye holes and use it with a camera from behind the eyes so in the end it will look like first person eyes.

Later I will want to animate the eyes and to control the eyes scaling. But first how can I make first person view eyes holes ? Can't find tutorials.

Here is a image example of first person eye. This is example of the idea of what I want to create. But two eyes and make it to be looks like more realistic eyes.

There are many tutorials how to make eyes in blender but not first person view.
You can always use a cutout shape or other abstract, but since 


  There are many tutorials how to make eyes in blender


let's take advantage of that. I would simply take a head model which is closed at the bottom, so no light will enter from anywhere but the eyes. The blinking eyelids can be rigged in a standard fashion.



The camera may be place behind the object to get less distorsion. Therefore the near clipping distance has to be adjusted.




  make it to be looks like more realistic eyes


Then let's give it a fleshlike material with subsurface scattering. To create a more conving fadeout, you can remove the subsurface scattering of the outer edge loop inside the eye socket by painting it in dark vertex colors and using them to control the mix of the SSS BSDF.



I have highly exaggerated the effect, you can make the material much darker or control the edge with the vertex colors making the inside darker than the ledge of the eyelid.


low samples, defocus and denoising should be improved. Very creepy though.