When I saw the Comfort bird in Woodcarving Illustrated I had to carve one. I liked the idea because of the touching aspect. I carved mine out of butternut and cottonwood bark. I used a knife to carve it then a palm sander to smooth out the knife marks. On the bark I cut the tail at a bit of an angle so it would show the layers of the bark. Both these woods are easy to carve and it doesn't take long to finish the bird. The finish is a couple coats of clear satin and then some wax. They do have a good feel to them. The pattern in the magazine is a little off, so draw a line though the middle and copy the one side for the other side.