Shaley was devastated. Last night her father died and left her $100,000. Her father left a note to where the money was, but she couldn't understand what it meant. She immediately called Detective Bowen.

When Detective Bowen arrived, he took the note from Shaley. It said:

Take 21 tissues off the desk.
You will see 14 pictures on the 4th floor.
Go 5 steps to your left.
Proceed down 18 stairs.
Take 20 paces towards the study.
You will see 8 stone eagles, 5 of which are flightless.
Tell them each 13 stories of 1 pirate.
After that, spin around 19 times.
Walk 20 steps outside to the 5th tree you see.
There will be 18 branches by the 2nd water fountain.
Finally, you should see 5 girls and 4 boys.

"I don't understand what he wrote in his letter, Detective", Shaley said, "it doesn't make any sense!"

"Don't worry", said Detective Bowen, "I know exactly where your money is."

How does Detective Bowen know where the money is?