Bean--it is for sure a long-eared owl. A common owl in some areas but not really in the west. They typically in habitat wooded draws in the mountains and in riparian areas out here. In the winter time your likely to see them most anywhere.
Definitely a long-eared. I used to think that they weren't very common, as Todd said, until I started looking for them. Turns out they are very common, at least in the area Bean Man and I live. I've found over 40 long-eared nests in the last 2 years.
That's a nice photo. Here are a few photos I've taken: