Owl statues are first seen in Link’s Awakening, where they are found in various locations across Koholint Island. Link is able to approach the statues and receive information of varying degrees of usefulness.
The owl statues in Termina are said to be carved in the likeness of Kaepora Gaebora. Once Link has learned the Song of Soaring, he can activate the statues with his sword and use them as warp points to travel throughout the realm.
by Frozen_Fish, info from Zeldapedia