Iron Owls (鉄梟, Tekkyou) is a weapon created by Vulcan consisting of two big sturdy metal hunks that are utilised by Maki Oze.
Upon creating Flare and Sputter, Maki places them inside the dual weapons, which enables them to fly. She can then freely control and use them to smash her opponents with incredibly power. Maki is shown to be very skilled at fighting hand-to-hand and controlling both Owls at the same time.
The Owl Eyes (梟の目, Ōruai) are a different way of using the Iron Owls for supplementary use. The same way she uses the Iron Owls, Maki will place Sputter and Flare in the Iron Owls - but they now have cameras attached to them, and Maki places a headset that allows her to view whatever the camera can see. There is also a monitor in Company 8's Special Armoured Fire Engine hooked up to the camera. This is a great spectating device as it allows them to see areas they may not be able to get to.