The owls are very mysterious. They can be seen scattered around FEZ's world. They are very secretive, but they do give clues to solve later puzzles in the game. There are many owl statues scattered around the world; many of them are in the graveyard. The heads of the statues follow you when you rotate the world.
Owls Locations[]
All owls locations are briefly indicated in Geezer's room, and they are all on trees: