。
What beautiful eyes she has!
Literal
She [topic-は] what pretty eyes [object-を] is-doing [explanatory-の] [I wonder/exclamation-でしょう].
目をしている is a striking Japanese idiom: literally 'is doing eyes,' it means 'has (such-and-such) eyes / is wearing such an expression.' This ~をしている pattern with body parts or features describes a possessed quality as something the person is actively 'doing' — つらい顔をしている ('has a pained look'), 黒い髪をしている ('has black hair'). It frames physical traits as ongoing presentations rather than static facts, a subtly different metaphysics from English.