Lorna Gibson at the MIT Press Reader:

But it is not just the position of the ears that enables their exceptional hearing. The facial feathers play an important role, too. One of the most identifiable features of a barn owl is its heart-shaped facial disc. The disc has two specialized types of feathers that help pinpoint the exact location of a sound’s source: white auricular feathers, which fill the interior of the disc, and rust-colored reflector feathers, which form the ruff around the edge of the disc. The auricular feathers have more widely spaced barbs that form the vane of the feather than a typical contour feather, transmitting sound more easily through them, while the reflector feathers have barbs packed more closely together than usual, reflecting sound (as their name suggests). The position of the reflector feathers focuses sound into the ear openings just within the edge of the ruff.
more here.
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