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The Ancient Egyptian Owl hieroglyph is Gardiner sign listed no. G17 for the owl-in-profile, but the head faces the observer.
The owl hieroglyph is used in the Ancient Egyptian language hieroglyphs for the alphabetic consonant letter m.
The Egyptian hieroglyph alphabetic letters
The following two tables show the Egyptian uniliteral signs. (24 letters, but multiple use hieroglyphs)
References
Owl (hieroglyph) Wikipedia(Text) CC BY-SA