How can owls see in the dark?

Short answer:

No!

Explanatory answer:

As with many things, it all does depend on a few factors.

What almost all living animals, birds, reptilians and fish have in common is Eyes.

Briefly explained, an eye is simply organic tissue that is light-sensitive. Advanced living organisms like most of those described have developed eyes that can focus and "build" images that the brain in turn can interpret.

It is a common belief that Owls (and many other animals) can see in the dark, but this is not so. The facts are more towards being better at seeing when it is too dark for us humans to see much.

The two most common causes of this is how the eyes are built, and how much light they manage to capture. We humans can process color information with our eyes - where as many animals can not, or have a poor perception of colors.

The receptors in color-eyes need more light than "black'n'white-eyes".

Creatures with only "black'n'white" vision are much more sensitive to light, hence the beleif that they can see in the dark.

A combination with large eyes that manage to "absorb" more of the available light - further add to their ability of seeing "in the dark".

But. When there is no light present, like in a dark room, all living animals go blind and have to rely on other "sensory" input.