There are several ways to do it, depending on the base model you're using... You can paint them directly onto the head texture (which is what most people do), or you can use a transmap - one of your own or a pre-existing one - on the "upper eyebrows" found on models such as Michael and Victoria. If that's not clear, post back and I'll go into more detail.

Coppula eam se non posit acceptera jocularum.

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