To be certain there are no living bugs inside your pine cones, bake them on a cookie sheet in a 250 degree oven for 45 minutes.
If not painting, glue 2 of the acorn tops onto the pine cone, next to each other for the eyes.
From the third pine cone, cut a triangle shape for the beak and glue under the eyes.
Glue a feather into the side of the pine cone, repeat on the other side.
If you would like a colorful owl, paint the pine cone whatever color you desire. Next, paint the acorn tops white and let dry, then use the handle end of a paintbrush to add the black pupils. Paint the beak orange.
Once everything is dry, assemble as instructed above.