Owl appears to be part of the tree & butterflies & moths sometimes look like an owl.

Nature has amazing ways of camouflaging wildlife. This is done to protect the animal from predators. The camouflage us used to either conceal the position or to mimic another species that would not be the natural prey. Common mimics of other species is where butterflies have large “eyes” in their markings, often appearing to be an owl!   (photo Daniel Amos)

Moth mimics owl  – Walker’s Owl Moth (Erebus macrops)