No filters are needed for this

Open a transparent 300 x 300  blank canvas

Set foreground on white background on black

Null out your foreground

Use your preset tools, ellipse and draw an oval shape - I use create as vector.

Objects align, centre

Convert to raster layer

Change your background to foreground/background gradient

Use your preset shapes and draw another shape like this

Use your mover tool to position correctly

Convert to raster layer

Change your background to solid white colour

Using your preset tool again, draw another oval overlapping at the bottom of the black

Position correctly and convert to raster layer

In your layer palette highlight your first black shape

Select All

Float

Defloat

Keep selected and now activate your top copy - the one with the white shape overlapping

Invert your selection

Delete

This should have knocked off the bottom overlapping bit.

Convert to raster layer

Keeping your background on white

Using preset shape - draw an eye and place it where you wish

Convert to raster layer

Duplicate Layer and mirror

Position where you would like the eyes to be

Change background to black

Draw a smaller ellipse in the eye and convert to raster layer, duplicate and mirror. Position where you wish

Activate your foreground - as white

Choose your brush size 1 and put a white dot in each of the eyes

Null out your foreground and change your background to yellow - I chose #F5E205

Go to preset shapes and choose rectangle - draw a rectangle between the eyes and down a bit.

Use your deformation tool to bring in the bottom of the beak by keeping ctrl pressed whilst you move the bottom handles.

Convert to raster layer

Add a drop shadow of H0 V0 O100 B6

Reduce layer opacity to about 75

Change your preset shape back to ellipse and draw an oval for a foot

Position and then add an inner bevel

Duplicate the layer and mirror

When you are happy with all the positioning you can merge your layers.

Well done!!