Step 10: Draw the tufts of feathers using the initial shapes as guides. These aren't horns or ears. They're just tufts of feathers, so use quick, short strokes when you draw them. From the inside of the ear, draw a line using quick, short strokes that extends over the owl's eye and ends at the beak. Do the same on the other side. The end result will resemble the letter V on its face.
Step 11: Draw the owl's eyes using the initial circles as guides. Draw a line across each eye to represent the owl's eyelids. Darken the shapes of the eyes and draw a small line at the bottom for detail. Inside each eye, draw a circle and shade it in for the owl's pupil. Leave a portion unshaded to represent glare.
Step 12: Use quick, short strokes to draw the rest of the owl's head. Use the original oval shape as a guide to draw the head.
Step 13: Draw some lines throughout the owl's head for extra detail. Use quick, short strokes when adding detail to get the feeling of feathers. Remember to pause the video if you need help in placement of the owl's feathers.
Step 14: Use the initial lines as guides to draw the feet. Go around the guide line making the toes thicker, and draw a curved talon at the end. Draw the other toes the same way until you're done with all of them. Owls actually perch with two toes forward and two toes backward. I forgot this when I was drawing, so adjust your drawing accordingly if you like. It's not a big deal.