Make a foundation chain of 16 ch from white.
Work along the chain, starting in the 2nd ch from hook:
01. sc 15, turn (15)
02.-11. (10 rows) sc 15, turn
Ch 1, cut the yarn and pull the tail through the last st completely. Pull end to tighten down the ch and to fasten off. Make another rectangle following the same instructions.
Make a foundation chain of 16 ch from white.
Work along the chain, starting in the 2nd ch from hook:
01. sc 15, turn (15)
02. dec, sc 11, dec, turn (13)
03. dec, sc 9, dec, turn (11)
04. dec, sc 7, dec, turn (9)
05. dec, sc 5, dec, turn (7)
06. dec, sc 3, dec, turn (5)
07. dec, sc 1, dec, turn (3)
08. sc3tog (1)
Cut the yarn and fasten off.
Crochet a tidy border along the two short sides of the triangle.
Join white with a standing sc into the end of the first row. Work into the ends of the rows along the first short side:
sc 8, °sc 4° into the stitch on the tip of the triangle, sc 8 into the ends of the rows along the second short side of the triangle. Do not cut the yarn!
Lay one rectangles onto the other with the remaining loops of the foundation chains being the upper side. Then, also place the triangle onto the rectangles, so that its long side is lining the upper side of the rectangles.
Next, insert hook into the remaining loops of the foundation chains of all 3 layers at once to join the 3 pieces together: sc 15, ch 1.
Rotate 90°, crochet into the ends of the rows along the short side of both rectangles. Insert hook into both layers at once to join together the rectangles: sc 11, ch 1.
If the letter should become a handle for Owl Olivia musical toy: Take a short break to pull the cord of the music box through a stitch in the middle of the upper side of the letter. Use a music box coin handle to secure the cord inside the letter. If you don’t have a coin handle, you can also use a sturdy plastic card with a hole in it to tie the pull cord onto. Make sure to knot the cord multiple times so that it can’t untie later! Once the cord is attached, get back to crochet:
Rotate 90°. Go on along the long bottom side into both layers at once: sc 15, rotate 90°, sc 11 into the ends of the rows along the second short side.
Cut the yarn, close the rnd and weave in ends.
Using beige, work the following sts into a magic loop: ch 2, dc 12.
Cut the yarn with a long rest and close the rnd invisibly into the first dc. Use the yarn end to sew the seal onto the letter.