Owls can see very well at night, but they can also see during the day. Most birds have eyes on their sides of their head. This helps them to see sideways and backwards. Owls, however, have both eyes in the front. Unfortunately, it means they can't see sideways or backwards.
Owl ears are just holes on the sides of their head covered with feathers.
These holes are higher on one side than the other. This helps the owl tell if a sound is coming from above or below. The owl doesn't have to tilt his head. Owls don't have hands, but they can fluff the feathers around their ear holes to make a little funnel, just like your hand. The ear tufts that some owls have are NOT ears.