Indicates swirling which represents confusion, dizziness, being overwhelmed, goofiness, or being KO'd.
More rare, a character who is drunk or angry can be shown with these eyes.
@_@ is a temporary condition. For swirl/spiral eyes that are permanent and/or stylistic (IE: not used comically), Al Bhed Eyes may be more appropriate.
If shown on glasses (to indicate a goofy, nerdy or genius character), use coke-bottle glasses instead.