arXiv:2605.04857v1 Announce Type: new Abstract: This paper presents the development and validation of an eye-tracking dataset designed to investigate how second-language (L2) learners process idiomatic expressions. While native speakers often rely on direct retrieval of figurative meanings, L2 speakers frequently adopt a literal-first approach, which incurs measurable cognitive costs. This resource captures these costs through ocular metrics recorded from Portuguese L1 speakers of English across all CEFR proficiency levels (A1-C2). Although the study uses entry-level 60 Hz hardware (Tobii Pro Spark), we demonstrate that this sampling rate provides sufficient data density to detect macro-cognitive events such as fixations and regressions in reading. Preliminary analysis validates the dataset by revealing a strong inverse correlation between language proficiency and regressive eye movements. Integrated into the MIA (Modeling Idiomaticity in Human and Artificial Language Processing) initiative, this dataset serves as a cognitively grounded benchmark for evaluating both human processing models and the alignment of large language models with human-like figurative understanding.