Heya! Sorry for the late reply. If you mean the eyes, they're made of resin - lots of really good tutorials can be found on Youtube if you search "resin eyes." Most of them are tutorials for fursuit eyes, but the same principle can be used to make plushie eyes. These are the "follow-me" style of eyes, where two half-circle casts of resin have been glued together to create a super-dimensional eye that seems to follow your movement when you tilt it around.