ROW 18: Rep row 3.
ROW 19: Rep row 2. (24 sts)
ROW 20: Rep row 3.
ROW 21-22: Rep row 17. (22 sts)(20 sts)
ROW 23: Rep row 2.
ROW 24: 2 hdc 1st st, hdc next 4, 2 dc next, 3 trc next, 2 dc next, hdc next 2, sl st next 2, hdc next 2, 2 dc next, 3 trc next, 2 dc next, hdc next 4, 2 hdc last st, ch-1, turn. (30 sts)
ROW 25: 2 hdc 1st st, sc ea st across to last st, 2 hdc last st, ch-1, turn. (32 sts)
ROW 26: 2 hdc 1st st, sl st ea st across to last st, 2 hdc last st, fasten off. (4 sts)
-Make 2.
SIDE FOR BODY:
ROW 1: With Dk Brown and h hook ch-5, hdc 3rd ch from hook, hdc ea ch across, ch-1, turn. (3 sts)
ROW 2: Hdc ea st across, ch-1, turn.
Rep row 2 until piece will fit around outer edge of one owl body. Sew short ends tog to form a lp. Sew around one and then the other body, stuffing as you sew to form the owl.
WING-CHEST HALF CIRCLE:
ROW 1: With yarn and H hook ch-10, hdc 3rd ch from hook, hdc ea ch across, ch-1, turn. (8 sts)
ROW 2-3: Hdc dec next 2 sts, hdc ea st across to last 2 sts, hdc dec last 2 sts, ch-1, turn. (6 sts)(4 sts)
ROW 4: (Hdc dec next 2 sts) twice, fasten off. (2 sts)
-Make 12 in Taupe and 10 in Sandstone.
FINISHING THE OWL:
Cut one large rectangle from yellow felt and one from orange felt. Layer yellow on top the orange so that a bit of the orange sticks out from under the edge and cut into a point to form beak. Glue pieces together. Find center of face and glue beak in place. Layer on the eyes and with needle and yarn sew in place.
Layer the 10 Sandstone half circles onto the front of the owl in a decreasing sequence. With needle and yarn sew in place. Divide the remaining half circle into 2 piles of 6 each. Sew ea set of 6 to ea side of the owl, in decreasing sequence, for the wings.