。
My eyes are tired.
Literal
Eye [subject-が] is-in-tired-state.
疲れています is the ~ている form of 疲れる, and because 疲れる is a change-of-state verb, ~ている here marks the resulting ongoing state ('is in the state of being tired'), not a progressive action ('is tiring'). The ~ている form on a change-of-state verb consistently produces a 'currently in the state' reading: 結婚している ('is married'), 死んでいる ('is dead'), 起きている ('is awake').