Draw the left eye as you normally would, but do not add a pupil. The eye should have an empty iris.
Draw a thin, jagged line above and below the middle of the eye, vertical along Kakashi's face. Kakashi has a scar over the Sharingan eye, caused during the loss of his original eye.
Thicken the outer edge of the iris and color it black.
Draw a thin black ring just inside the iris, centered within the iris.
Add a small black pupil to the center of the iris.
Draw three black dots on the inner black circle. These dots must be an equal distance from each other, with one of the dots in the middle of the right hand side of the iris.
Draw a small black "tail" on the edge of each dot, creating a comma-like mark. The tail points toward the outside of the iris and curves clockwise.
Color the iris red.