Cut two shield shaped pieces of gray felt for the top of the head.
Make two layers of each “horn” using gray, tan, and black felt for the top, and black felt for the bottom.
Twist a few pipe cleaners together and glue them sandwiched between each “horn” piece. Leave about an inch or two of pipe cleaner sticking out from the horns to sandwich between the top “shield” head pieces.
Glue the bottom edge of each horn and the extra pipe cleaners sticking out, between the sides of the shield shaped top head piece.
Cut a tan felt face and add white eyebrows, yellow and black eyes, and a gray beak.
Bend the “horns” upward, like a great horned owls’!
Create the wings:
Cut two matching wing pieces for each wing from gray felt.
Glue small bits of white and tan felt to the top of each wing to make the specked feather colors.
Glue two elastic bands to the back of each wing to hold them onto the arms.
Make the belly:
Cut and glue two matching belly pieces together from gray felt. Glue wavy horizontal lines across the belly using tan and white felt.
Attach this belly piece with safety pins or fabric tape.