Lateral eyed birds like black birds, ducks or crows can discern the height of lateral sounds very precisely dependent to the sound volumes. Frontal eyed birds like the barn owl has specific hearing capacities for frontal sounds.
Schnyder HA, Vanderelst D, Bartenstein S, Firzlaff U, Luksch H (2014) The Avian Head Induces Cues for Sound Localization in Elevation. PLoS ONE 9(11): e112178. doi:10.1371/journal.pone.0112178