She has charming eyes.

Literal

She [topic-は] eye-area [at-に] charm exists.

目もとに愛敬がある — 目もと (めもと, 'area around the eyes') is a specific facial-feature word. 愛敬 (あいきょう, 'charm, attractiveness') describes an appealing quality. The topic-comment pattern says 'as for her, there is charm around the eyes.'