There is no 'to be' in the same way...things either take an ending, like in this lesson, or you use 'var' and 'yok' for things that exist or do not exist. 'Baykuş var' (there is an owl), 'Baykuş yok' (there is no owl)
Yes it is. But it's rarely used in sentences like "He is kind" (O nazik) or "A bird is an animal" (Bir kuş bir hayvandır). I've heard it in sort of imperative expressions like "Be calm!" (Sakın ol) or "May you get well" (Geçmiş olsun).