Owls do in fact roost, which is entirely different from nesting, Barred owls for instance, roost inside pines and magnolias, in order to get away from the noise of the nearby songbirds. Of course every owl’s roosting habits are different, depending on the species. Most owls tend to roost inside the cavities of trees though, as they are nice and cozy getaways from the outside world.
This allows them to sleep peacefully without any interruptions at all. Those who keep owls in captivity actually have certain ways of getting these animals comfortable enough to where they can roost normally, as they would in their natural environment.