Photo by Barun Kumar Acharya

Taken at Mahananda Wildlife Sanctuary in West Bengal, India.

Most owls use their nesting spot as-is when they find one, but the Wikipedia entry for this owl says it lines its nest cavity with plant fibers. I saw this repeated verbatim on a number of websites, but I couldn’t locate a source on that, nor any pictures of the inside of a nest, so I’d consider this a “maybe true” fact for now.