Most owls live in trees, but some owls live in burrows. They are called Burrowing Owls.These owls are very good at digging. Their legs have no feathers at all on them. Most owls do have feathers on their legs but not these special owls. These owls don't live in trees either, they live in burrows. A burrow is a hole in the ground that many animals live in, including Burrowing Owls. Some Burrowing owls live in burrows they made themselves, but some live in old abandoned animal burrows such as fox burrows. This is a Burrowing Owl( above and below).