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Superbowl
For owls that are superb.
Quiet an impressive bird. What are the 'horns' for?
Think of them as eyebrows. The primary theory is they are mainly a source of communication. When they are down, they are defensive, and when they are up they are excited or trying to look good to a mate. Much like a cat or dog do with their ears, but for the owl they have nothing to do with the actual ears, they are just feathers.
People call them horns or ear tufts, but their proper name is plumicorns.
Think of them as eyebrows.
Oh right, I get it, it's because they are visual beings, who rely on their eyes, so it would also make sense to communicate through "facial expressions"
Exactly!
The other theory is it aids in camouflage by breaking up their outline, but I don't feel it adds very much.
Check out this post to see a number of hidden owls and I think you will agree the horns don't add very much to what makes them invisible.