|Step 17: Turn the figure over and do the same thing to this side, folding the left and right sides in to the center.
|Step 18: Now we'll make the wings. Pull out the right flap from inside the figure and twist it. Make sure to twist the rear side upwards.
(In the picture I twisted the rear downwards and that's why in the rest of the pics after this step, the owl has "sleeves". So twist the rear upwards!)
|Step 19: Make the wings for the left side also.
|Step 20: Now on to the head. Fold a portion of the top triangle down, but make sure not to fold it down past the corner where the flaps meet.
|Step 21: Fold a major portion of it up again. Notice I did not entirely unfold, but kept 1/4th of it down and folded only 3/4ths of it back up.
|Step 22: Now fold the whole triangle down including that 1/4th piece.
|Step 23: For the feet, we're going to need scissors. Take the bottom of the top layer and do a small cut up the middle.
|Step 24: Fold the newly created flaps up.
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