The reason why owls look so cute is due to their big eyes. But owl's eyes are very different from human's. We all know that human's eyes are a sphere, but owl's eyes are cylinder. Because the eyes are cylindrical, they can't rotate freely in the orbit. If owls want to observe the surrounding situation, they need to rotate the whole head. Their flexible neck can rotate 270 degrees!
Owls have large eyes, so light can easily enter their eyes. In addition, they have rich rod cells and special eye structure, which makes owls can see things at night. But although their retinas contain a lot of rod cells, they don't have cone cells, which makes them unable to distinguish the color of things. No matter how good the owl's eyesight is, it can't get rid of the title of color blindness.
Source: @itattyou