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True to its name, the Burrowing Owl nests in a hole in the ground. Although it is quite willing to dig its own burrow, it often uses one already provided by prairie dogs, skunks, armadillos, or tortoises.
Unlike most owls in which the female is larger than the male, the sexes of the Burrowing Owl are the same size.
The Burrowing Owl appears to be diurnal because it can often be seen foraging during the day. In fact, it hunts all day and night long and is most active in the morning and evening. It catches more insects during the day and more mammals at night.
The Burrowing Owl sometimes is placed into its own genus (Speotyto). Genetic similarity and overall appearance unite it with the other members of Athene. These are the Little Owl of Eurasia and northern Africa, the Spotted Owlet of southeastern Asia, and the extremely rare Forest Owlet, known only from a handful of specimens and sightings in India. Although the Little Owl is found in deserts and open areas, it is not nearly as terrestrial as the Burrowing Owl. It usually nests in tree cavities, although it will use a hole in a building or wall, and sometimes nests in rabbit holes.
The Burrowing Owl collects mammal dung and puts it in and around its burrow. The dung attracts dung beetles, which the owl then captures and eats. (from Cornell Lab of Ornithology)