An Etymological Dictionary of the German Language/Annotated/Eule

Eule, feminine, ‘owl,’ from the equivalent Middle High German iule, iuwel, Old High German ûwila, feminine. Compare Dutch wil, Anglo-Saxon ûle (from *ûwle), English owl, Old Icelandic ugla, from pre-Teutonic *uwwalô, or rather *uwwilô, ‘owl.’