Halfway up the stairs
Isn't up
And it isn't down.
It isn't in the nursery,
It isn't in town.
And all sorts of funny thoughts
Run round my head.
It isn't really
Anywhere!
It's somewhere else
Instead!
Source: https://www.familyfriendpoems.com/poem/halfway-down-by-a-a-milne
Owl resides in a tree...