Warning!
To be able to understand and use this tutorial you must know the basics of animation in Image Ready and have a little experience in animating.
Don’t get nervous or upset if you won’t succeed. It needs a lot of training.
At the end of this tutorial you'll be able to make smth like this

1. First step, we take a picture of a sad-looking girl and make an avatar from it.

2. Create a new layer. Take the Elliptical Marquee Tool and create a circle at the corner of her eye.Fill it with white (# ffffff ) (Alt + Backspace). Ctrl + D to deselect. Duplicate the layer. Ctrl + E to merge these two layers.
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3. Go to Layer-Layer Style-Stroke. Size 1 px, Opacity:30-40, Color: #25456e (any dark blue color will do).
Now we go to Bevel and Emboss.Leaving the default settings we change only the color(next to the Shadow Mode) to white (#ffffff).OK.

Put the layer on Soft Light.
4. Create a new layer.From the previous layer(the one,where we created our tears) cut one tear.
For this use the Elliptic Marquee Tool to marquee it – then click the right mouse button and choose Layer via copy.

5. Resize the tear.Ctrl + T.I’ve made it about 50 % smaller.Filter-Sharpen-Sharpen Edges.
6. Animation.
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First Frame.
We put the layer with both of our tears visible.The layer with the smaller tear mustn’t be visible.
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Second Frame.
Turn the layer with both of the tears invisible.
Enable the visibility of the ‘smaller tear’ layer.
We put it a little lower than the previous tears were.Duplicate the layer.Put the duplicated tear at the same spot on the other side of her face.Merge these two layers together (Ctrl + E).

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Third Frame.
We lower the layer with two small tears a little bit more.

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Fourth Frame.
From the layer where we have two small tears we cut one of them.(As in step 4 )
We put it on the line of her face near to the edge (as shown on the picture below).
Duplicate it and put it on the same spot on the opposite side of her face.Ctrl + E to merge the layer together.

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Fifth Frame.
Create a new layer.
Turn the ‘tears; layer invisible.
Use the brush tool.Choose the Assorted Brushes set.
Find the Crosshatch brush size 25.
Use it a little lower than her face(as shown on the picture).
Filter-Sharpen-Sharpen Edges.
Put the layer on Overlay.

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Sixth Layer.
Put the layer that we’ve created on the Fifth frame a little lower.

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Seventh Frame.
Make all the layers except the main image invisible.
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Note: For tears to be more realistic
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Create a new layer.
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Using the Brush Tool put two dots at the corner of her eye.Put the layer on overlay.
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Put this layer as first frame,making it the only one visible(but be sure not to make it visible in the other frames).
Result:

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Note 2:
When making tears don’t forget that they don’t fall straight.
Why? Because a human's face isn't flat-it has it's own relief.
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