Body:
Rnd 1: Starting at bottom of body, with yarn and Hook, make an adjustable ring, ch 1, and sc 6 into the ring.  Pull closed.
Rnd 2: Work 2 sc into each st (12)
Rnd 3:  Working in back loops of each stitch only (BLO), sc into each st (12)
Rnds 4-7: Sc into each st (12)
Rnd 8: (2 Sc into next st, sc into next 5 st)* rep to end of round (14)

Fasten off and leave a long tail for sewing. Stuff the owl. Thread the yarn needle with the yarn tail. Flatten the top edge so that you have one long seam of 7 st to sew through. Whipstitch the seam closed, knot the yarn tail and hide within the body of the owl, clipping the tail close to the surface.

Finishing:
Cut a small egg shape from the fabric for the owl’s tummy. Glue or sew the patch onto the owl. Cut a small triangle from felt and glue to owl for the beak. Glue or sew two button eyes to the owl’s face.

I used small gauge of hook and yarn, so my owl only as big as a quarter.