Blue Eyes by Elton John is a heartfelt ballad that conveys a deep sense of longing and admiration. The song primarily revolves around the theme of love and devotion, focusing on someone with captivating blue eyes. The key themes include affection, beauty, and emotional connection. Particularly poignant moments in the song are when Elton John poetically describes the mesmerizing impact of the blue eyes, emphasizing their significance in his life and the comfort they bring. The tender melody and lyrics together create a sense of intimacy and admiration, making it a timeless love song.