This sequence is repeated many times. Circling flights also occur. Burrowing Owls nest underground in abandoned burrows dug by mammals or if soil conditions allow they will dig their own burrows. They will also use man made nest boxes placed underground. They often line their nest with an assortment of dry materials.
Adults usually return to the same burrow or a nearby area each year.
The male brings food to the female during incubation, and stands guard near the burrow by day. The care of the young while still in the nest is performed by the male. At 14 days, the young may be seen roosting at the entrance to the burrow, waiting for the adults to return with food. They leave the nest at about 44 days and begin chasing living insects when 49-56 days old. Burrowing Owls are able to live for at least 9 years in the wild and over 10 years in captivity.