Melt the brown chocolate melts in a microwave-safe bowl in 15–30 second increments, stirring between each until smooth.
Dip one Nutter Butter at a time into the chocolate until fully coated. Lift with a fork and scrape excess chocolate on the edge of the bowl. Place on parchment paper. Repeat for all cookies.
Place coated cookies in the freezer for 5 minutes to harden. Put the remaining chocolate in a piping bag.
Separate the mini vanilla cookie sandwiches and discard the cream filling.
Melt the white chocolate melts the same way. Place in a piping bag and cut a small tip. Pipe a circle on the flat side of each cookie half to make the whites of the eyes. Let dry for 3 minutes.
Cut a small hole in the piping bag with the brown chocolate. Pipe a small circle on top of each white circle for the pupils. Let dry. (Reheat if needed.)
Use brown chocolate to attach the eyes to the Nutter Butters.
Melt the yellow chocolate melts and place in a piping bag. Pipe a small triangle under the eyes for the beak.
Use chocolate to attach sliced almonds on each side as the owl’s wings. Let sit for 3 minutes to set.