How to make an owl

Point 1
In the bottom view, you can easily make owl’s eyes.
This method is easier to make like this than in the side view. I love it.

Point 2
OK, let’s change this to a horned owl.
Yes, add two triangular pyramids for his horn.
And, flap his wing.
Don’t forget adding fingernails.
Some says “God is in the details” 🙂