This paper focuses on the design and sound absorption analysis of Helmholtz resonators with serrated necks inspired by the leading edges of owl wings. Numerical models for predicting the sound absorption and the flow field of the resonators are established by a finite element method based on nonlinear acoustic wave equations. The thermal conduction and vortex energy dissipation of resonators with straight and serrated necks are evaluated. The effects of the geometrical parameters including the neck diameter, the serration height, and the serration pitch on the sound absorption behaviors of the resonator are discussed. It is found that for a lower-intensity acoustic excitation, the serration leads to periodic oscillations of the fluid in the resonator neck, and increases the acoustic resistance of the resonator. For a high-intensity sound excitation, the distributions of the velocity and vorticity in the resonator neck show that the serrated structure can produce more vorticities, which is beneficial for acoustic energy dissipation. The resistance of the resonators grows significantly and the reactance decreases slightly with an increase in intensity of the sound excitation. Sound absorption coefficients of resonators fabricated by three-dimensional (3D) printing are tested in an impedance tube for a large range of sound pressure excitations. The computed results of the sound absorption coefficients are in good agreement with the experimental data, and the superior sound absorption performance of the resonator with a serrated neck is confirmed.