The Prophet (peace and blessings of Allaah be upon him) told us that the one who makes images – by drawing or engraving –will be punished on the Day of Resurrection, and these images whose makers are given this warning are images of animate beings, based on what its says in the hadeeth, that Allaah will say: “Give life to that which you have crated.” 

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 with incomplete features and those which do not have a nose or eyes are not included in the images that are haraam, and their makers are not included in the warning, because they cannot really be called images and these pictures are not competing with 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: “Among 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 stuffed toys in which the image is not clear, even though there are limbs, heads and shoulders, but they have no eyes or noses, there is nothing wrong with them because this is not competing with the creation of Allaah. 

Majmoo’ Fataawa al-Shaykh Ibn ‘Uthaymeen (2/ question no. 330). 

The Shaykh also said: 

Every one who does something that is competing with the creation of Allaah, is included in the hadeeth which is: The Prophet (peace and blessings of Allaah be upon him) cursed the image-makers… and he said: “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, i.e., it does not have eyes or a nose or a mouth or fingers, then this is not a complete image, and is not competing with the creation of Allaah, may He be glorified and exalted. 

Majmoo’ Fataawa al-Shaykh Ibn ‘Uthaymeen (2/question no. 331). 

And Allaah knows best.