To make your pom poms cut out two cardboard circles with smaller circles inside of them.
Place your two pieces of cardboard together and wrap your yarn around the two pieces. (I found it easiest to do this if you make a little cardboard spool for your yarn)
Wrap yarn around your circles 2-3 times until full.
Using your scissors cut your yarn along the outside edge of your circle.
Cut a piece of yarn and slip it between your two pieces of cardboard. Tie a tight knot between the two pieces.
Slip your two pieces of cardboard out and you should have a pom pom.
Make a second smaller pom pom for the head of your owl.
With some scrap fabric or felt cut out two little wing shapes.
Using the extra length of string from when you tied your pom poms, tie the two pieces together to make a head and a body. I used the extra length to also make a little bow tie. With your hot glue gun glue your wings between your head and body and your head and body together.
Use felt to make eyes and a beak and hot glue them on to the front of your owl creating it's face and you are done.