Non-Verbal
It seems to me that only a small part of listening is phonetic. A lot of how we communicate is through body language. To me, listening is an act of using our hearing and vision. If we are not looking at the person we are listening to, how can we properly listen? It makes sense to me that we must make pleasant but not too strong of eye contact with the person to whom we are looking. This idea, of course, is how we show we are listening in our culture. Keep in mind that this might not be the case for all cultures around the world.