Owl dressed in hat, coat, and scarf, with cardinal sitting on branch above his head. 

Tree surface is available from Eliana Castellazzi in Italy, or in the USA from Bev Newman 

http://wood-cutouts.usahandcrafts.com/. 

The large cardinal attached to the tree is a metal ornament.

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.