Rnd 1. 6 sc in MR (6)
Rnd 2. 6 sc (6)
Rnd 3. (inc)*6 (12)
Rnd 4. 12 sc (12)
Finish off, leave some thread for stitching it to the body.
Eyes
Rnd 1. 6 sc in MR (6)
(Do not tighten it too much, to leave some space for the button).
Rnd 2. (inc)*6 (12)
Change the yarn color.
Rnd 3. (1sc,inc)*6 (18)
Rnd 4. (2sc,inc)*6 (24)
Rnd 5. (3sc,inc)*6 (30)
Beak
Rnd 1. 5 sc in MR (5)
Rnd 2. 1sc, inc, 1sc, inc, 1sc (7)
Rnd 3. 7 sc
Rnd 4. 2sc, inc, 2sc, inc, 1sc (9)
Finish off leave some thread for stitching it to the body.
Paws
Paws are made of two tows.
Rnd 1. 6 sc in MR (6)
Rnd 2-4. 6 sc
Finish off one tow, similary make another one.
Rnd 5. 3 sc on one tow, 6sc on another tow, 3sc on the first tow (12)
Rnd 6. (1sc,dec)*4 (8)
Rnd 7-10. 8 sc
Rnd 11. (2sc,dec)*2 (6)
Finish off, leave some thread for stitching it to the body.
Assembly
Stitch on wings, eyes with buttons, beak, ears, and paws.
You can decorate the owlet according to your taste: with a scarf, flower.
Or leave it as it is. The owlet is super cute anyways.