Praise be to Allah.
The Prophet (peace and blessings of Allaah be upon him) stated that whose who make images – by drawing or engraving – will be punished on the Day of Resurrection, and these haraam images are images io animate beings, such as humans, animals and birds, based on the fact that in the hadeeth it says that they will be told: “Bring to life that which you have created.”
It was narrated from ‘Abd-Allaah ibn ‘Umar (may Allaah be pleased with him) that the Messenger of Allaah (peace and blessings of Allaah be upon him) said: “Those who make images will be punished on the Day of Resurrection, and it will be said to them: ‘Bring to life that which you have created.’”
Narrated by al-Bukhaari (5607) and Muslim (2108).
It seems that images which do not have complete features, which do not have a nose or eyes, are not included under the heading of haraam images, and the ones who make them are not included in this warning, because they cannot truly be said to be images, and these images do not imply imitating the creation of Allaah.
It was narrated that ‘Aa’ishah (may Allaah be pleased with her) said: The Messenger of Allaah (peace and blessings of Allaah be upon him) said: “The people who will be most severely punished on the Day of Resurrection will be those who imitate the creation of Allaah.”
Narrated by al-Bukhaari (5610) and Muslim (2107)
Shaykh Muhammad ibn Saalih al-‘Uthaymeen (may Allaah have mercy on him) said: With regard to dolls made of cloth, where the image does not have clear features, even though it has limbs, a head and neck, but there are no eyes or nose, there is nothing wrong with that, because this is not imitating the creation of Allaah. End quote.
Majmoo’ Fataawa al-Shaykh Ibn ‘Uthaymeen (2/question no. 330).
The Shaykh also said:
Everyone who makes something that imitates the creation of Allaah is included in this hadeeth, which says that the Prophet (peace and blessings of Allaah be upon him) cursed the image makers… and his words “The people who will be most severely punished on the Day of Resurrection will be the image-makers.” But as I said, if the image is not clear and if it does not have eyes or a nose or mouth or fingers, then it is not a complete image, and is not imitating the creation of Allaah, may He be glorified and exalted. End quote.
And Allaah knows best.