A Japanese facial gesture that consists of pulling an eyelid down while sticking the tongue out. It is sometimes accompanied by the sound べえだ (beeda, pronounced "behhh-dah").
This gesture is also done in France and Québec, where it is accompanied by saying "mon oeil" ("my eye").
The gesture is a juvenile taunt or way of teasing someone - the Japanese equivalent of thumbing your nose at someone, or yelling "Nyah nyah nyah" or "Neener neener" or the like.
