Fabrics for my owl stuffie are brought to you by a tweedy old pair of mens pants. The outer eyes came from an old pair of mens corduroys. The inner eyes came from an old worn out pair of my jeans. Two buttons came from my son's old school uniform shirt. The beak, from an little old fleece baby blanket.
Step 1: Cutting out the parts
The body piece I cut out of the pant leg is 10" long, 8" wide at the top, and about 6.5" on the bottom. The top is also slightly curved in about 1/4" to help with the pointy owl feather look once it is stuffed.
My largest eye piece is 3.5" in diameter.
Cut out an interior eye piece that is smaller. Use a scrap that has circles as the print design, or do as I did here. I used plain worn out jean fabric and added some buttons to help the eyes "look."

Step 2: Sew on the eyes and beak
Decide where you want the eyes. Mine owl eyes start at about 4 inches down from the top.
Pin the largest eye piece on, allowing for seams on the sides of body.
Sew eye pieces on. Often I use s straight stitch on the eyes, 1/3 inch or so in from the edge. It leaves a raw look. Zig zag stitch can also be used.
Pin and sew on the inner eye piece. Sew buttons on, if using. Pin and sew on the beak.

Step 3: Sew the front and back to eachother
Place right sides together and pin.
Sew them together, leaving a 3 inch wide section in a side unsewn.
Trim the top corners.

Step 4: Sew a one inch square on each bottom corner
I do this the easy way by flattening the bottom corner. I feel through the fabric to make sure the top and bottom seams are lining up right next to eachother.
Then I sew the seam about one inch in from the corner.
Repeat on the other bottom corner and trim.

Step 5: Stuff the owl
Turn the owl right side out through the hole in the side.
Sharpen the "ear" corners by turning them using a blunt object, such as the eraser end of a pencil.
Start sticking the stuffin' in the side until you like the way that it looks.

Step 6: Stitch up the side
I used a regular sewing needle and a whip stitch.
All done!