It uses the Sizzix Top Note and Scallop Circle Die.
For the eyes you use circle punches and the beak is made from the 5 Petal punch cutting off one petal.
Just too cute.
To get the feather look I used a leaf stamp from Lovely As a Tree stamp set.
The words "you're a hoot" are from the Owl Together Now stamp set.
hand stamped by Gina Dygert