Owls have asymmetrical ears: one is directed downward, the other upward.
You might notice that we can't see their ears. They are located at the sides of the head, behind the eyes, and are covered by the feathers of the facial disc. The "Ear Tufts" visible on some are not ears at all, but simply display feathers.
More HERE if you'd like to read interesting information about owls. Thank you, Google! That's it for now from Cliffie!