Cover the toilet paper roll with the large rectangular piece of craft paper to make the owl's body.
Glue feathers around the bottom of the roll.
Glue wing shapes to the sides of the toilet paper roll.
Push the top of the roll down to create two pointed sides. This will form your owl ears.
Glue the owl's beak and googly eyes to make your owl face and you've got an adorable toilet paper roll owl craft.
Notes
If you don't have googly eyes, you can use white paper instead. Just cut large white circles and use a black marker to make smaller circles on the inside.