How to draw an owl

Start with the body shape like this

Then do 2 big circles and 2 smaller circles inside the bigger ones

Then add an upside down triangle for the beak and add 2 semi circles at the sides making the wings

Now add 3 toes on each side at the bottom making the feet

You can add any other little or big details. I added a tree with a branch that the owl is sitting on and I also added some detail on the stomach