Draw a large oval for the body
Draw a smaller circle or oval for the head on top of the body
Add two large round eyes on the head
Draw small circles inside the eyes for pupils
Add a small triangle or curved beak between the eyes
Draw two pointed ear tufts on top of the head
Sketch curved wings on both sides of the body
Add two short legs at the bottom
Draw three small toes on each foot
Add feather details on the chest and wings
Outline the owl with darker lines
Erase extra sketch lines
Color the owl as desired