OWL cutout letters - "O" is an owl and the other letters are painted in colors with embellished with patterns and stencils.

Letter cutouts are available from Eliana Castellazzi in Italy, or in the USA from Bev Newman 
http://wood-cutouts.usahandcrafts.com/. 

DecoArt Americana Acrylics.

Pattern includes photo, step-by-step instructions, and line drawing to trace for the owl insert and drawings/dimensions for tree frame.