Mammals, birds, reptiles & more iirc. Most put the tympanic membrane down in a hole in the skull, no matter what nonsense is happening on the outside. Rattle the skull with sound a bit, its gonna be heard.

Put your headphones forward of your ears on your temples and turn the volume up. The “hearing” parts of a rabbit’s ears are in close-enough to the same spot - the rest is just a sound-funnel.