To help everyone make their Not Another Owl Hat Horns and Tassels I have prepared a Not Another Owl Hat Tutorial filled with handy photos!
Hopefully this step-by-step look will clear up any questions you may have 🙂
Horn Photo Tutorial
Horns/Ears: (using 2-strands of MC) and a 6.50 mm hook
Row 1: chain 15, turn 
Row 2: in the 2nd ch from the hook, 1 hdc in each blo across, ch 1, turn 
FOLD the strip in half and working through both pieces
Row 3: hdc2tog, ch 1, hdc2tog, ch 1, hdc2tog, chn 1, hdc, FO, weave in ends
And you are done!
View from the top:
The “tassels” that are threaded through the 4-spaces at the end of the horns are made-up of 8-strands of yarn (each tassel) and each strand is 6-inches long. For each horn you will need 32-strands. They are threaded through in the same manner as the ties are threaded through the chain-2 spaces at the end of the earflaps. Please see the ties section for detailed instructions.