You would need some empty toilet paper rolls, paint (not watercolour) and some paper for the wings. All you need to do is to bend the top of the rolls to make the ears and to stick them together. I have used duck tape because then we could paint over it. We have painted a lot of paper rolls at the same time and let them dry, then the next day finished off everything else.
I love seeing those owls on our Christmas tree and kids can't wait to give them as gifts from them! I hope you can use this idea! Happy crafting :)