That leaves us with this list: Creatures (29) 1 Throat Slitter 1 Skullsnatcher 1 Ink-Eyes, Servant of Oni 1 Higure, the Still Wind 1 Solemn Simulacrum 1 Aura Thief 1 Sakashima the Impostor 1 Dimir Doppelganger 1 Vesuvan Shapeshifter 1 Puppeteer Clique 1 It That Betrays 1 Sheoldred, Whispering One 1 Silent-Blade Oni 1 Baleful Strix 1 Sakashima's Student 1 Diluvian Primordial 1 Lord of the Void 1 Sepulchral Primordial 1 Burnished Hart 1 Gigantoplasm 1 Stunt Double 1 Nimble Obstructionist 1 Yuriko, the Tiger's Shadow 1 Fallen Shinobi 1 Ingenious Infiltrator 1 Sakashima of a Thousand Faces 1 Wandering Archaic 1 Archon of Cruelty 1 Dauthi Voidwalker Lands (37) Spells (33) 1 Mana Drain 1 Sol Ring 1 Copy Artifact 1 Fellwar Stone 1 Sculpting Steel 1 Wayfarer's Bauble 1 Mind Stone 1 Tsabo's Web 1 Twincast 1 Copy Enchantment 1 Dimir Signet 1 Exsanguinate 1 Life's Finale 1 Counterlash 1 Cyclonic Rift 1 Psychic Strike 1 Dimir Cluestone 1 Artificer's Epiphany 1 Mystic Confluence 1 Thought Vessel 1 Mind's Dilation 1 Insidious Will 1 Mirage Mirror 1 Arcane Adaptation 1 Kindred Dominance 1 Nexus of Fate 1 Narset's Reversal 1 Arcane Signet 1 Midnight Clock 1 Drown in the Loch 1 Deadly Rollick 1 Fierce Guardianship 1 Sublime Epiphany Given the mana cost and lack of real speed, this is certainly a battlecruiser-style deck

Basically, Commander Eesha cannot be damaged, blocked, or targeted by any creature source
Deeproot Pilgrimage Deeproot Pilgrimage seems just what merfolk decks want
But the power of the Owl was what got it there
It can be especially potent with cards like Ral, Storm Conduit that allow you to easily copy spells, or cards like Snapcaster Mage which will allow you to play this card again