Auriculars are the feathers that cover a bird’s ears. According to Avian Behaviour International, they help direct certain sound frequencies into the ear canal and lessen wind noise. In owls, the auriculars form a “facial disc” that the bird can actually adjust to focus on specific sounds - sort of like cupping your hand over your ear, but much more effective. Here’s an interesting article with more in-depth information on the function of the auriculars.
The Great Horned Owl's facial discs are made up of small, specialized feathers that funnel sound to the ears. Photo: Great Horned Owl, Peter Emmett/Audubon Photography Awards