Owl Ears. Because Owls are generally active at night, they have a highly developed auditory (hearing) system. The ears are located at the sides of the head, behind the eyes, and are covered by the feathers of the facial disc. read more
I am assuming you mean the disc shaped feather pattern around their faces, this is there as it acts as a concentrator for their ears. If you cup your hand around your ears you can hear stuff better, owls do the same with the feathers. read more