Eye tracking technology plays a pivotal role in elevating the authenticity and engagement within Virtual Reality (VR) environments. Our research focuses on improving eye movement modeling in Virtual Reality (VR) using Unity. We developed a virtual model of the eye, enhancing realism by simulating iris refraction and corneal reflections under infrared LED light. By integrating advanced shader techniques and image processing, we accurately replicate reflective points on the artificial and real eyes, comparing these simulations with empirical data for precision. Our study also optimizes screen placement to capture gaze direction more faithfully, employing algorithms to align simulated and actual reflections. Although replicating complex human eye structures is challenging, our work greatly improves the fidelity of eye movement simulations in VR, helping to provide twinned digital human eyes as well as the generation of datasets needed for eye tracking development.