(YouTube link)
Emily was created by Image Metrics in California, the same company that created the graphics for the game Grand Theft Auto.

"Ninety per cent of the work is convincing people that the eyes are real," Mike Starkenburg, chief operating officer of Image Metrics, said.

"The subtlety of the timing of eye movements is a big one. People also have a natural asymmetry - for instance, in the muscles in the side of their face. Those types of imperfections aren't that significant but they are what makes people look real."

Link -Thanks, MoonCake!