Other animals achieve the same result by tilting their heads, but these owls have this built in.

Read more in https://royalsocietypublishing.org/doi/full/10.1098/rsbl.2010.1145 which references Knudsen and Konishi (1978.”A neural map of auditory space in the owl” for some of its owl-related information.

PS. This mouse escaped, it was too cute!