I made the first one for my daughter, and while I was debating about which yarn colors to use for my son's, he discovered in the yarn scraps basket the leftovers from the spring wreath:
He loved the ball of soft yarn so much he took it to bed with him, and it "slept" there for several day (amongst his zoo of softies).
It was clear to me then what kind of yarn I had to use for his owl pillow, so I went back to the craft store and got two additional colors (yellow and grey were the only "boy" colors available at the time) and started crocheting.
This time I'm not posting a tutorial because this owl pillow was made in exactly the same was as the other, it's just slightly smaller (I couldn't find another pillow in the same size). Here they are side by side:
I think it turned out pretty cute, and while I love the colors of the "girl" owl, the "boy" one is truly much softer and huggable.
Despite the fluffy look, the yarn was fairly easy to work with, though in retrospect it would have probably been easider to knit than to crochet the pillow.