Your ears receive the sound, not generate it.
Thats not answering the original question, is it?
Oops. Yes, it does make a sound, even if no one's there to hear it.
Does the process of listening to the sound change the observed event? Would the tree have fallen if you hadn't listened for it?
Unless you stand where the tree is falling, no. Yes, it would have.
Prove it
(been reading too much Einstein/Bohr debates recently after Schroedingers birthday a few days ago)