Pull off just the tiniest amount of black fibre and roll it between your fingers until you have a tiny ball the size you want for eyes. Roll both eye ...
Step 2: Start Felting
Lay your wool ball on the foam and needle felt by poking all around your ball, remembering to go into the centre of your piece, but not all the way through. Roll your ball around as you felt from all sides until you are happy with your round shape and it is nice and firm.
Felt upwards from the bottom to flatten one side a little for your owl to sit nicely.