Here's what you need:
3 wood blocks
letters B, O, O (small enough to fit on the blocks)
Small Owl or other Halloween item
black, white, orange paint
Start by painting each block a different color. Then paint the letters a coordinating color. I painted about 3 coats on the blocks and 2 on the letters. The paint dries pretty quick, so this didn't take long.
When the paint is dry, hot glue the letters on each block.
I hot glued him to the top of the 'B' block. I think a small pumpkin would look just as cute if you can't find an owl.