it is a good question, I have answered both yes and no in my life, no because to hear we need to be there and yes because, sound is a vibration in the atmosphere around us,

so even with out an ear to translate the vibration, aka, the sound. the tree still disrupts the atmosphere around said object and sends out vibrations, there just isn't an ear to translate the vibrations into an audible sound,

i tend to lean on the second answer yes it makes a sound,

another thought these vibrations that are produce, when a tree falls, scare off birds and small critters and deer