If using the template, trace the owl’s body parts onto construction paper. You can freehand this step if you would like.
Flatten the paper bag with the bottom flap facing you. This will be the owl's face. Cut a triangle near the top corner of each flap and flip it up. This will make the owl's ears.
Cut a triangle from the yellow construction paper for the owl’s beak. Glue it near the center of the flap, pointing downward.
Cut two large circles from white construction paper for the eyes. Use a smaller piece of black paper to make the pupils. Glue these onto the white circles. Glue the eyes onto the flap of the paper bag.
Cut an oval from a piece of white construction paper. This will be the owl's belly. Glue it to the front of the bag, below the beak.
Cut 2 owl feet out of orange construction paper and glue them to the bottom of the paper bag.
Cut two large wing shapes from colored construction paper. Glue the wings on the sides of the paper bag.
Use markers, crayons, or additional construction paper to add feathers, patterns, or any other decorative elements.