Both girls and guys find certain eyes attractive, depending on their taste, and some do not.
The attraction can be from shape and form or colour of the eye or from memory, like the eye being similar to a certain person that is important to them.
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Some may be. A lot of girls seem to be surprised to realize that guys have eyelashes; in high school plays the girls doing makeup for the guys would complain that some of the guys had longer and fuller eyelashes than they did.