There are 6 Owls to track down and return to the Owl Forest in Ganath Haros for Tales of Arise. These are completely optional but offer multiple Trophies/Achievements while granting you rewards mostly in the form of cosmetics.
Owl #27 - Tuah Seashore
This Owl can be tricky to examine and you’ll find it right at the exit to Thistlym. Just before the exit, turn back to face the camera to the northeast and you’ll spot the Owl on some mushrooms, this one will present you with the Right Eyepatch.
Owl #28 - Thistlym
This is potentially the second Owl to be found here if you missed the one on Mobile Fortress Gradia. This one can be found by heading towards the exit to Shinefall Woods, look under the torch to spot it and obtain the Star Hair Clip.
Owl #29 - Shinefall Woods
Begin by starting at the camp just before the entrance to Aurem Falls and as you head down the path leading to the east, you’ll spot a thin path between that and a higher one with some Boars. Head along here and you’ll be able to walk along the arch where the Owl can be found at the end. This one will hand over the Right Bandage.
Owl #30 - Lavtu Marshlands
From the camp located just outside the entrance to Pelegion, make your way to the southeast to find a platform with some vines leading down to a lower one. Ignore these vines but look on the wall to the side of them to find this Owl and obtain the Swirly Glasses.
Owl #31 - Del Fharis Castle Castle Entrance Plaza 4F
As you make your way through Del Fharis Castle, you’ll eventually lower two stairwells that take you all the way up to the 4F and an elevator. Once you reach the elevator, turn around to face the edge where you can drop off and look up to find the Owl on the chandelier hanging from the ceiling. This one will present you with the Hootle Doll.
Owl #32 - Pelegion 2F
This Owl won’t show up until after the events at Del Fharis Castle. When you regain control, head to the 2F and head along the path to the southwest, the Owl can be found on the edge of the wall here and will hand over the Sad Glasses. This is the final Owl before you reach the final dungeon.