Pick out some coordinating fabrics and felt.

Use quilt batting for the owl's belly and all of the white eyes.

Sew the owl parts to the right side of one of the body pieces. 

Use the sewing machine to sew the belly to the body with a zigzag stitch.

You could hand stitch the pieces onto the body, or use fabric glue.

Use fabric glue for the beak.

Secure the eyes with a little button.

Sew around the inner eye with a contrasting color.

Match up the two body pieces, with the right sides together.

Sew all along the outside edge, leaving the bottom open for turning.

Turn right side out and prepare to fill the cavity.  

Fill the owl with fiberfill or crushed walnut shell material.

Fill the owl's body until it is totally full. 

Finish by hand stitching the opening closed.