Bill almost certainly has the answer in the title, but the cartoonist didn’t do anyone any favors with his screwball perspective: none of the artists is looking toward any rational location (like the canvas, or the model).
Kilby: I imagine it’s pretty difficult to look in your preferred direction at the same time that you’re drawing with an implement you have to hold in your mouth.
@ WW – Well, if the eyes are pingpong balls, with the pupils done in magic marker, then that might be an excuse for the bad alignment, but if we are going to accept the fiction that these hands are living creatures (and not just sock puppets), then I would have hoped for a little more realism. The one on the right looks like he’s staring at the model’s elbow (or shoulder), and the middle one seems to be trying to copy from his neighbor. It’s the one on the left that I cannot understand: he appears to be staring into space, or maybe he’s checking his neighbor for dandruff.
Kilby: What do you mean by “realism”? They are clearly intended to be living creatures and sock puppets. It seems like you accept that these are living socks taking an art class, but would find it unrealistic if their eyes were ping pong balls?
These are clothed hand puppets drawing from a naked hand model. That’s it, that’s all
Well, if we are being literal a hand isn’t a nude sock puppet. A hand is a flayed sock puppet. This is morbidly gruesome and grotesque!
It doesn’t matter where the googly eyes are looking. The people who need to look at the model are presumably looking at the model. We only see their left arms.
Comics I Don't Understand 
Bill almost certainly has the answer in the title, but the cartoonist didn’t do anyone any favors with his screwball perspective: none of the artists is looking toward any rational location (like the canvas, or the model).
Kilby: I imagine it’s pretty difficult to look in your preferred direction at the same time that you’re drawing with an implement you have to hold in your mouth.
@ WW – Well, if the eyes are pingpong balls, with the pupils done in magic marker, then that might be an excuse for the bad alignment, but if we are going to accept the fiction that these hands are living creatures (and not just sock puppets), then I would have hoped for a little more realism. The one on the right looks like he’s staring at the model’s elbow (or shoulder), and the middle one seems to be trying to copy from his neighbor. It’s the one on the left that I cannot understand: he appears to be staring into space, or maybe he’s checking his neighbor for dandruff.
Kilby: What do you mean by “realism”? They are clearly intended to be living creatures and sock puppets. It seems like you accept that these are living socks taking an art class, but would find it unrealistic if their eyes were ping pong balls?
These are clothed hand puppets drawing from a naked hand model. That’s it, that’s all
Well, if we are being literal a hand isn’t a nude sock puppet. A hand is a flayed sock puppet. This is morbidly gruesome and grotesque!
It doesn’t matter where the googly eyes are looking. The people who need to look at the model are presumably looking at the model. We only see their left arms.
Nude and… blind?