Using a different color for each owl (Sailing Sky, Grape Taffy, Magenta, Pool Blue) paint half circles for the wings and use the handle end of a large paintbrush to add circles for the eyes.
Paint beaks with Dark Orange.
When all colors have dried completely, use the handle end of a paintbrush to add smaller White circles to the colored eyes.
When the white circles have dried completely, use the handle end of a paintbrush to add black circles to the white circles.
Dip a toothpick in White and add a dot to the black of each eye.
Using a toothpick for small dots and the handle end of a paintbrush for larger dots, add White polka dots to the owls’ wings.
When everything is dry, add a coat of matte varnish.