So you would like to create your own dataset?
Could you explain, what kind of images you have or would like to capture?
From the topic it seems you would like to create some gaze estimation dataset.
Do you already have images?
For the MPII gaze dataset the authors give the following information:

We implemented custom software running as a background service on participants’ laptops. Every 10 minutes the software automatically asked participants to look at a random sequence of 20 on-screen positions (a recording session), visualized as a grey circle shrinking in size and with a white dot in the middle. Participants were asked to fixate on these dots and confirm each by pressing the spacebar once the circle was about to disappear. This was to ensure participants concentrated on the task and fixated exactly at the intended on-screen positions. No other instructions were given to them, in particular no constraints as to how and where to use their laptops.

For a small use case you could try out some commercial gaze estimation sensors and use them as your ground truth.