Step 1: Gather your materials.
A cozy fleece or sweatshirt that you don't mind glueing feathers on!
Coordinating felt pieces
one or two feather dusters (one would be enough feathers, but I wanted two colours)
fabric for owl hat; jersey/t-shirt material fits best, as it has some stretch. I used velvet & was a bit finicky, but I made it work
(*also pictured are some stretchy onion bags that I didn't end up using as well as a sequined purse that ended up being a dismal and disappointing failure, but that led to the felt and that ended up better in the long run! So please disregard those items, lol)
sewing machine (and some basic sewing skills)
hot glue gun
scissors & thread
tape measure and/or your child's head measurements
I spent 69cents each on four colours of felt and the feather dusters were $3.79 each. Everything else was stuff I already had. This is a very inexpensive costume and went together very quickly.