Owls are easier to draw than many other animals. That's because they are basically an oval. So to draw an owl you just start with an oval. You add the tail by making a "U" shape that flares a little at the bottom, but not too much. Owls have pretty short tails.
Next you draw the wings as long bent arcs on either side of the oval. Finally, you make two big "O" shapes for the eyes, with the eyes as small black dots at the center. The beak can be a little "V" shape just below the eyes. Owls don't always show their feet, so you can skip them, but if you want to include them, three vertical hash marks will do for each foot.
There are many different kinds of owls. A great horned owl can be as much as two and a half feet high, or some tiny burrowing owls can be barely six inches. Horned owls really do look like they have horns, so if you want, you can add horns to your owls. The horns should not be too much bigger than the beak.