However, there are some very important differences. Most birds' have eyes that are flatter than human eyes. This flatness allows birds to have a larger area in focus at one time while we focus one smaller area at a time. At the back of eye is an area called the retina. It is made up of several different types of cells.
Rod cells are sensitive to small amounts of light.
Nocturnal birds that spend the night hunting, such as owls, have many more rods than humans or than birds that find food during the day. There are almost a million rods per square millimeter in some owls while we have only around 200,000 per square millimeter. That certainly explains why owls can see so much better at night than we can. Another reason nocturnal birds see better at night than humans is that these birds' pupils are larger. These huge pupils allow more light to come into the eyes than our smaller pupils do.