Lol we were going on about this very topic in the Slack chat like a month or so ago.

I have several cels with closed eyes. Most of the time, eyes open does make the art more desirable, but there are a lot of instances where closed eyes do make for a great picture.
If I had to narrow it down to one, it might be this one:
http://tarakatsuki.rubberslug.com/galle ... mID=389883
I love Inuyasha's grumpy face and Kagome's cute face. I also have the sequence mate for this cel, and Inuyasha's eyes are wide open. The one with his eyes closed seems to be more popular too.