Thread an 18 inch piece of contrasting colored yarn into a yarn needle and knot one end.
Insert the needle from the inside of the piece, between a stitch of R10 and R11 (centered between the eyes as pictured).
Embroider over 5 stitches between R12 and R13.
Repeat going up through R10 and R11.
And then going down through a stitch between R12 and R13.
Finish off by embroidering a horizontal line across the top.
Secure with a knot on the inside of the head.
Although the owl has a flat bottom, it doesn't sit perfectly straight. If you'd like, cut a small piece of cardboard to place on the bottom of the owl, before stuffing, to give it more stability.