Although head tilting in animals has never been scientifically studied, dog behaviorists have a number of theories about why dogs sometimes tilt their heads when spoken to.
They are trying to understand you.
Dogs do recognize the meaning of a number of words and intonations.
Perhaps when your dog listens attentively to you with his head tilted, he is listening for words, phrases, and intonations that have positive meanings and are associated with pleasant memories.
They are trying to concentrate on your voice.
Dogs have excellent hearing, but their ability to locate the source of a sound is not as advanced as that of humans.
Perhaps by tilting his head, the dog can more accurately determine where the sound of your voice is coming from.
They just like listening to you.
Your dog probably just enjoys hearing your voice, whether he understands the words or not.
Some dogs tilt their heads when they are relaxed and happy, and this may simply be their reaction to your voice.
Earlier we talked about how to understand that a dog really loves you.