My eyes are closed, does it matter?
Sure, it’s tempting to leave off the goggles. But eyelids are not thick enough to filter out UVA and UVB rays that, with too much exposure, can harm the retina or burn the cornea — this is true whether you’re in a tanning bed or outside enjoying a sunny day. Even if your eyes are squeezed shut, UV rays continue to bathe the eye in low levels of radiation that could eventually lead to photokeratitis (a painful but treatable condition like a sunburn of the eye) or other long-term effects like cataracts. In short, eyes always need protection against the sun’s effects, so wearing protective goggles in a tanning bed (or UV-filtering sunglasses when outside) is just smart.