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Are those eyes?
Nope, according to wikipedia
…Nudibranchs have cephalic (head) tentacles, which are sensitive to touch, taste, and smell…
…The eyes in nudibranchs are simple and able to discern little more than light and dark.[15] The eyes are set into the body, are about a quarter of a millimeter in diameter, and consist of a lens and five photoreceptors…