I came across the idea for these cute critters here. I had some beat up foam balls that I used. My first attempt was the black and brown one, since I already had the felt. Not really appropriate for a nursery, but I have a neighbor who will appreciate it. The "feathers" are about 1 1/2 - 2 inches long and 1 inch wide.
I went and bought some more for these two. I kinda wished I had gotten a more orangey yellow for the eyes. Speaking of owls, I found this cute Robert Kaufman owl fabric that I'll have to incorporate into the nursery somehow. I found it on etsy.com.