(I wrote this tutorial using PSP6, so if you are using a different version, tools and options may vary in looks.)

First you need to save a copy of the cat image i've supplied here.

When you're ready to begin, open it up in PSP, making sure your color is set on 24 bit.

Ok, now add a Raster layer, make sure that you are set on that layer to work on, (there should be a check mark next to the new layer.) Your picture will still look the same, but if you want to see what the new layer looks like while you work on it click on "layer/view", then select current only. You should now see nothing but a transparent image. Click it back to "view all" making sure you are still working on the new layer.

Take your dropper tool and click it on the colors that make up the open cat's eye outline, now click on your paint brush, making sure it is set on size 1.(Do this by right clicking on it, and choosing tool options.) Make an outline around the cat's closed eye, edit as needed, till you're satisfied with the outline of the eye. (Zoom in closer if you need.)

Take your dropper again and pick the white eye color from the open eye, and flood fill it into the outline of the closed eye, if you have all the edges of the eye closed in, you should have a filled eye, if not, "edit/undo" it, and go back to make sure all the outline is closed up and try it again.

Take your freehand tool and outline the eye, then take your retouch tool, and set it on round, size 1, smudge mode.
Smudge the edges lightly, look at the other eye if you need, to match smudge pattern.

Finish the rest of the eye using the above techniques, editing as necessary.

Once satisfied with the results, add another Raster layer, and again using above directions, (This time using colors picked from the outline of the closed eye, click over to the original layer, pick colors, then click back to the layer you are working on) add half an eyelid over the new eye.

Now you want to save each layer as a new transparent gif, you do this by making sure you are on the layer you want to start with, (ie; if you want to start the image with the open eye, you would make sure you are on the second layer, or whatever you named it.)

Fill the background with a color not in the image, i use something like a lime green, then set palette transparency. (For those of you unfamiliar with how to do this, i've included images with the settings i used on this gif.)

Once you have set and viewed your image and it is the way you want it to look, click on "file/save as" and save it as a "CompuServe Graphics Interchange {*.gif}", with whatever name you want,(ie; winking cat 1.) Make sure you remember what file you saved it in, you will need to find it again when you open Animation Shop.

What you do next is go to "Edit/undo set transparency", then go to the layer you want to be next in the image, (in this case, i went with layer 3, the cat with the half an eyelid.)

Repeat above steps to set transparency and save, then "edit and undo".

Finish off with the last layer.

Now it's on to the Animation shop!

Open your Animation Shop Wizard and set it on the "same size as the first image", then click next. Set the default canvas color on "transparent", then click next. Set it on "centered in frame", and "with the canvas color", make sure the "scale frames to fit" box is checked, click next. Now on the next step, it's a matter of choice, you can repeat the animation or play it "blank" many times as you'd like. I chose to repeat it.

The frame time is again a matter of choice, you can make it a fast wink or a slow one, i practiced with a few different settings until i found the one i liked the best, for starting off, i used "20", (you can change this setting later if you want.)click next.

Add the images in the order you want them to display, click next.

Click finish to see your three framed animation. You can now click on view animation to see the cat winking.

If you want to adjust the timing on the winking, and make it faster or slower, you can now do this by clicking "Animation/frame properties", increase or decrease the number until you have the winking down to the timing you prefer.

Once you have it the way you want it, go to "file/save as" and save it in the file of your choice, then just follow the rest of the save instructions.

You now are the proud owner of a winking cat.

This is the first tutorial i've created, hopefully i've made it understandable for beginners, please feel free to email me with questions, comments or feedback on what you thought of it.
Dee