Well.. this really didn't turn out to be anything fancy.. but it was pretty fun doing!
When I made a quick evaluation of where she was staring I came to the conclusion that she was really gazing at the lite painting or what it is in the low-right-corner.
Steps:
I did a square that I filled with the gradient tool (colors red and orange, orange at the top, and red above) and then I used Liquify under filters to drag the flames out. After that I used free transform (ctrl+t) to make the flames as big as I wanted them. I copied the layer (ctrl+j) and than I used gaussian blur on the copy and put the copy underneath the other flames in the layer and moved them so that there was a little more flames. Then I used the burn tool at a low opacity (20%) on the flames to make them darker.
For the making of the straight lines I selected the brush tool with red, clicked once in on eye and then held down shift and clicked in the down right corner. This makes a line. Repeat for eye #2. Then I copied the lines layer, used gaussian blur on it and put it under the first layer.
The last thing i did was to make a hue/saturation adjustment layer and filling the mask with black. Then I painted with white in the eyes.
Oh, and one more thing. I went back to the fire and changed the opacity at the layers. The first non-blurred layer is 46% and the last blurry one is 79%.