This large perched owl diecut was produced by Beistle for numerous seasons beginning in 1932. It is one of the set of large, scalloped-edged diecuts they issued. (Others are a broomed witch flying over a town, an arched-back clack cat, a seated black cat and the very elusive skeleton walking through a graveyard.) All except the last one listed surface enough that sustainable guide value is not often exceeded and then by modest amounts. SGV for this embossed item is $180. Be careful not to overpay except, at times, for very rare items or items in near-mint or better condition.
Mark B. Ledenbach's vintage Halloween collectibles blog.