I’m using US terms.

what you need:

size F and J hooks
worsted weight yarn in colors A, B, C, D, and E
black felt
stuffing
needles and scissors

how to do it:

This is worked with two strands of yarn at all times unless otherwise noted.  If you just use one your owl will be smaller and looser.  Also, do not ch at the beginning of rounds unless otherwise specified.

body

Round 1: using color A and J hook, work 6 sc in magic circle, pm (move marker up as each round is completed)
Round 2: work 2 sc in each sc around [12 sts]
Round 3: *2 sc in next st, sc in next st, rep from * around [18 sts]
Round 4: *2 sc in next st, sc in each of next 2 sts, rep from * around [24 sts]
Round 5: *2 sc in next st, sc in each of next 3 sts, rep from * around [30 sts]
Round 6: *2 sc in next st, sc in each of next 4 sts, rep from * around [36 sts]
Round 7: 1 sc in each st around [36 sts]
Round 8: *2 sc in next st, sc in each of next 5 sts, rep from * around [42 sts]
Rounds 9 & 10: 1 sc in each st around [42 sts]
Round 11: *2 sc in next st, sc in each of next 6 sts, rep from * around [48 sts]
Rounds 12 – 16: 1 sc in each st around [48 sts]
Change to color B, weave in ends of A
Rounds 17 – 20: 1 sc in each st around [48 sts]
Round 21: *2 sc in next st, sc in each of next 7 sts, rep from * around [54 sts]
Rounds 22 – 27: 1 sc in each st around [54 sts]
Round 28: *2 sc in next st, sc in each of next 8 sts, rep from * around [60 sts]
Rounds 29 – 31: 1 sc en each st around [60 sts]
Round 32: *2 sc in next st, sc in each of next 9 sts, rep from * around [66 sts]
Round 33: 1 sc in each st around [66 sts]
Round 34: *dec in next 2 sts, sc in each of next 9 sts, rep from * around [60 sts]
Round 35: *dec in next 2 sts, sc in each of next 8 sts, rep from * around [54sts]
Round 36: *dec in next 2 sts, sc in each of next 7 sts, rep from * around [48sts]
Rounds 37 – 43: continue in this manner for 3 or 4 rows, stuff, and continue pattern until last row is all dc sts
Tie off and weave in ends

feet

Row 1: using color C and J hook, *ch3, hdc in first ch, 1 sc in first ch, rep from * 5 times, for 6 little shells total
Row 2: ch1, do not turn.  You’ll be working on the straight edge of row 1. * sc in side of last sc, sc in the ch that you put the last hdc&sc group from row 1 in, rep from * until end of row [12 sts]
Row 3: ch1, count as first sc, turn, sc in each sc across [12 sts]

ear tufts (make 2)

Row 1: using color A and J hook, ch4, count last ch as first sc, sc in next 3 ch
Row 2: ch1, count as first sc, dec in next 2 sts, sc in last st
Row 3: ch1, count as first sc, dec in next 2 sts
Row 4: ch1, count as first sc, sc in next st, ss in same st
Tie off and use ends to sew to top/side of owl’s head

eye background (make 2)

Round 1:  using color D and J hook, make magic ring and make 10 sc in ring, ss to last st [10 sts]
Round 2: ch1, sc in same sp as ss, 2 sc in each st around, ss in first st [20 sts]
Round 3: ch1, sc in each sc around, ss in first st [20 sts]
Round 4: ch1, sc in same sp as ss, *1 sc in next st, 2 sc in next st, rep from * to end, ss in first st [30 sts]
Tie off and set aside

eye (make 2)

Follow pattern for eye background using only 1 strand of color E and the F hook

eye assembly

Sew eyes onto the eye backgrounds, centered

For both eyes, cut out a circle of black felt for pupils, use yarn E to make a knot, then pull both ends of it through the felt and the back of the eye (a little off centered), tie off

Sew eyes to head of owl, centered on the line between colors A and B

beak

Using color C, thread through owl over and over in a triangle shape right between/below the eyes