The answer to this riddle is a coin.
Coins are often depicted with two sides, one with a portrait or design and the other with a value or inscription. The side with the portrait or design is sometimes referred to as the "heads" side, while the other side is referred to as the "tails" side.
While coins don't have a head in the biological sense, the "heads" side of the coin can be seen as a representation of a head, and the "eyes" on the coin are often part of the design on the "heads" side.
