A group of friends are driving through farm country and corn fields when their SUV is bombarded by crows. They crash off road but no one is seriously hurt. Only one of them is missing. They go out to find him, figuring he's dazed or something, and come across a stinky scarecrow. It looks to have human teeth. Two of the guys, the jock and the nerd, find an old farmhouse and their missing friend, who looks dead. He's moving around but he's clearly dead. Hence the white eyes. Meanwhile, the other two, the loner and the girl, run into some strangeness. She insists she saw someone spying on her from the cornfield and when they go to investigate find the scarecrow. She's the next to die that night, dragged off into the fields by some unknown entity. All this is explained when one of the characters "sees" what happened in the past to the family who originally lived in the old farmhouse. One of the brothers slew the other and made him into a scarecrow and the curse has continued.
All of this is very creepy until the exact same thing happens to two of the other characters, so it got redundant in the second half, which is too bad. I was hoping for another great Scarecrow movie like DARK NIGHT OF THE SCARECROW but only got a hint of that here...