What you need:
• Sock
• Fiberfill/stuffing
• Scissors
•White felt
• Tacky glue
• Paint
• Brush

What you do:
• Cut the bottom part off the sock all the way up to the heal.
• Stuff the cut off part leaving the top inch empty.
• To make the ear tuffs fold the back side of the cut edge of the sock over the front side and glue it to the front of the owl.
• Poke in the material formed on each side to make the ear tuffs.
• Use a little glue to keep them closed.
• Cut circles for the eyes. Glue them to the face of the owl.
• Cut  the beak from white felt.
• Glue it to the face.
• Color the eyes and the beak.
• Let them dry.
•  Cut wing shapes from sock left overs and glue them to the sides of the owl.