Burrowing owls sometimes build their nests in holes that were dug by prairie dogs, coyotes, or badgers and have been since abandoned. They sometimes line the nests with cattle or horse dung. Why

To avoid extreme temperature and keep away predators.

Explanation:

Burrowing owls sometimes line the nests with cattle or horse dung in order to avoid extreme temperature. The cattle dung protect the Burrowing owls from extreme temperature of the surrounding so they make nests close to these cattle dung. These dung has many insects which is a food of Burrowing owls and this cattle dung also keep predators away from Burrowing owls.

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