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For the cakes:
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Preheat oven to 350 F. Grease and flour two 8 1/2-inch (3 quarts) stainless steel mixing bowls and one 5 1/2-inch (1 1/2 quarts) stainless steel mixing bowl. Set these aside.
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In another (un-greased) large bowl, whisk the flour, baking powder, baking soda and salt.
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In a small bowl, whisk the boiling water and cocoa powder until smooth.
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Beat butter and sugar together on medium speed in the large bowl of a standing mixer until light and fluffy. Beat in eggs, one at a time. Beat in buttermilk and vanilla extract.
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Reduce the speed to low and beat in 1/3 of the flour mixture, followed by half of the chocolate mixture. Repeat with another 1/3 of the flour mixture and the remaining chocolate mixture. Beat in the remaining flour mixture until just incorporated.
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Put 3 cups of cake batter in each of the greased and floured large mixing bowls, and put 2 1/2 cups in the greased and floured small mixing bowl. Smooth the tops using a rubber spatula.
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Put the bowls into the preheated oven and bake the cakes for 40 to 50 minutes, or until a toothpick inserted into the cake comes out clean.
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Remove cakes from the oven. Let cakes cool in the bowls for 10 minutes. Then invert the cakes onto a greased rack. Cool completely before frosting.
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For the buttercream:
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In a large bowl, beat butter using a mixer on high speed until fluffy. Add sugar and beat on a lower speed until incorporated. Reserve a cup of this to frost the owl's belly.
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Into the large bowl of buttercream add cocoa powder and beat until combined. Then add Nutella and cream, and beat until you get to the right consistency.
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To assemble the owl, use a long knife to trim off the top or bottom of the cakes if they come out with round tops (you want them flat on both sides). Place one large cake on your serving plate with the narrow side down, then flip the other large cake on top, with the narrow side on top, to create a symmetrical owl body. Place the small cake (flat side down) on top of the owl body. Insert a wooden chopstick through the center to keep the layers secured.
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Spread the reserved white frosting on the front of the owl body for its belly (see photo).
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Smear the Nutella frosting on the rest of the owl body and head. Gently swirl the tip of a small spatula in the Nutella frosting and pull it out to create the feathered effect.
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Separate the Oreos (keeping the filling on one side of each), then secure a M&M on each half with the white filling. If you need some extra glue you can adhere it with a dab of white icing. Place the 2 Oreo eyes onto the head. Then insert an orange rind between the eyes to make the owl beak.
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Cut one of the remaining Oreo cookies in half. Insert them, curved side out, at the top of the head (for ears). Cover the ears with Nutella frosting to match the body.
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Dot chocolate chips to the belly area for a speckled look.
