makes a first eye, a and b being miai.
threatens to kill the corner in a capturing race: see variation [2]. Hence
connects.
makes the second eye. If she omits it, Black at c or
destroys the second eye.
[1]
If at
here, White wins the capturing race. Losing four moves with a to d, she still has 7 liberties left to attack, while Black has only three to defend (he'll have to react to one).
[2]