Stone Beaks are the DX counterpart of the Stone Slab Fragments from Link's Awakening. They are found within treasure chests in every dungeon, and they allow Link to understand the Owl Statues' otherwise unintelligible words. When a Stone Beak is found, Link can take it to an Owl Statue for advice. As long as Link has obtained one beak within the dungeon, he can understand all of the hints that the Owl Statues of the area have to give.
Owl statue in Tail Cave