Download the paper bag owl template, print, and cut out the pieces you need.
Begin by gluing the owl's face to the flap part of the brown paper bag. Next, glue the body to the main portion of the bag. Cut off any excess paper bag that the body doesn't cover.
Create the owl's eye by gluing the dark gray circle to the face. Take the yellow circle and glue them to the middle of the dark gray circle. Finish the eyes by gluing the black part of the eye to the middle of the yellow circle.
Place the beak just between the eyes and glue it in place.
Use the marker to draw on some feathers on each of the wings.
Glue one wing on each side of the main body portion of the owl.
Finish off by gluing the feet to the bottom and middle of the owl's body.