Borrowing an answer from 2017 because it was so good: The answer would depend on your interpretation of the word “sound.” If by sound you mean the vibration that propagates as an audible wave of pressure through air, water, or other transmission medium, then the tree does make a sound when it falls. However, if by sound you mean the sensation perceived by the sense of hearing, then the falling tree does not make a sound because no one is there to hear it. (Following this rationale, this answer will only exist once you read it.)