From 'Winnie-the-Pooh' who said and to whom, "He respects Owl, because you can't help respecting anybody who can spell Tuesday, even if he doesn't spell it right"?

Rabbit ponders how he should begin his important day, and he thinks about going round to Kanga's, but then decides against it on account of Tigger and his bouncing. So instead he pops along to Christopher Robin's house, because he knows that Christopher Robin depends upon him, what with the other animals not having anything noticeable in the way of brain, apart from Owl, who can spell Tuesday, at least most of the time, but then sometimes it's not just spelling that's required. (The House at Pooh Corner -- Chapter 5: In Which Rabbit Has a Busy Day, and We Learn What Christopher Robin Does in the Mornings)