I'm going to develop this into something finished - later, - so I'm sharing what I've got so far... This is a really bad eagle-owl I've drawn in my office during a lunch break. (pencils and technical pen re-touching). The idea's not mine, but it's really widespread in Russian internet ^^
The trick is that "филин" (eagle-owl in Russian) is pronounced ALMOST the same, as "feeling".)) I guess I needn't explain the rest; it's a really BAD филин))))