This is the White-faced Scops-Owl or Northern White-faced Owl (Ptilopsis leucotis). Like many other owls, this species demonstrates amazing responses to different types of adversaries. These three images are all the same owl simply manipulating its plumage! When faced with a smaller threat the owl will puff up and display its wings in order to look quite a bit larger. If presented with a threat that is far too big to be scared off, the owl will flatten all of its feathers in order to mimic a tree branch. The center image is the owl at rest.

It's truly amazing what birds can do with plumage!

Images are referenced from the below video, which you should watch! :)

http://www.youtube.com/watch?v=fRSCI1HWBC4