All I get from this:

1) Draw a Circle
2) Draw the rest of the fucking Owl

Except in this case, replace Owl with this picture.

Still really good to see it step by step.

I agree that's hilariously vague. I suppose it's kind of an in-joke, as it's probably meant for people who are already familiar with the functions of both SAI and Photoshop.

owl-related comments

I'm just giggling too hard here.

from this one i picked up some nice hints ...

but the only who get me wonder ... how the artist make the last part of Arcueid hair transparent? ...