Sew the folded piece from the top to the 'V'.
Open out the folded piece and sew the flat piece in under the sewn point.
Stuff the body of the owl leaving the point empty. Run a thread around the bottom and draw up together to hold the stuffing in. Cover the bottom with a small piece of felt to cover the stitches.
Fold over the point and stitch to the body. Add eyes made from anything you like!!
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