Many organizations have installed artificial burrows to help bolster local Burrowing Owl (Athene cunicularia) populations. However, occupancy probability and reproductive success in artificial burrows varies within and among burrow installations. We evaluated the possibility that depth below ground might explain differences in occupancy probability and reproductive success by affecting the temperature of artificial burrows. We measured burrow temperatures from March to July 2010 in 27 artificial burrows in southern California that were buried 15–76 cm below the surface (measured between the surface and the top of the burrow chamber). Burrow depth was one of several characteristics that affected burrow temperature. Burrow temperature decreased by 0.03°C per cm of soil on top of the burrow. The percentage of time that artificial burrows provided a thermal refuge from above-ground temperature decreased with burrow depth and ranged between 50% and 58% among burrows. The percentage of time that burrow temperature was optimal for incubating females also decreased with burrow depth and ranged between 27% and 100% among burrows. However, the percentage of time that burrow temperature was optimal for unattended eggs increased with burrow depth and ranged between 11% and 95% among burrows. We found no effect of burrow depth on reproductive success across 21 nesting attempts. However, occupancy probability had a non-linear relationship with burrow depth. The shallowest burrows (15 cm) had a moderate probability of being occupied (0.46), burrows between 28 and 40 cm had the highest probability of being occupied (>0.80), and burrows >53 cm had the lowest probability of being occupied (<0.43). Burrowing Owls may prefer burrows at moderate depths because these burrows provide a thermal refuge from above-ground temperatures, and are often cool enough to allow females to leave eggs unattended before the onset of full-time incubation, but not too cool for incubating females that spend most of their time in the burrow during incubation. Our results suggest that depth is an important consideration when installing artificial burrows for Burrowing Owls. However, additional study is needed to determine the possible effects of burrow depth on reproductive success and on possible tradeoffs between the effects of burrow depth on optimal temperature and other factors, such as minimizing the risk of nest predation.