Great Horned Owl. The Great Horned Owl is our largest and our second most common owl. Its deep, mellow, hooting calls are typical sounds of winter nights in much of rural Massachusetts. The Great Horned Owl nests very early, usually by late February. Its nest is generally a modified crow or Red-tailed Hawk nest, although they will sometimes select an old Great Blue Heron nest, and coexist seemingly peacefully among the colonial-nesting herons.
Barred Owl. The Barred Owl is an uncommon permanent resident in moist woodlands, and is a local breeding bird in much of Massachusetts, except along the southeastern coastal plan and on Cape Cod, where it is absent.
Its resonant “who cooks for you?” call is most frequently heard from April until late summer, not just at night, but occasionally during daylight hours as well. Its nest site is generally in a large tree cavity or an old crow or hawk nest. Barred Owls show a strong attachment for a breeding location and will often use the same nest for several years in succession.
source: massachusetts audobon