I am gradually remaking the images in my "Examples of Gestalt Images" in Adobe Illustrator CS6.
This image is an example of closure in Gestalt because the eye fills in the lines where the dog's belly and back should be and where the left edge of the "o" should be..
I can already see things I should have changed. The dog's paws are not distinct. Maybe the line of the dog's back should be there instead of being hidden. The letters are almost stacked.
Below that is the directions to make something like this. If you try these directions, please let me know how they worked for you.