Select the edge that would be nearest to the cheek and push it towards the inside of the ear. Once you are happy with the shape and volume, push the lower edge of the auditory canal down (Fig.07a). Push the section next to the ear canal along the X axis in the direction of the cheek using the Brush tool (Fig.07b). Go to Smooth mode and use the tool with a Radius of 8 cm and 10% Strength, and relax the mesh in the middle part of the ear (Fig.07c).
Select the edges to the center of the ear and push them along the X axis; as you can see in Fig.08a, this should emphasize the Y shape we made earlier.
Now is the time to smooth the mesh. Select the Knife tool and on the upper right side of the ear, cut from the edge inward. By doing this you will create polygons in areas which at one point only had six edges (Fig.08b). By creating these cuts you will notice that you create two polygons and four triangles. Select the edge to the center of the polygons, click the right mouse button and select "Dissolve" (Fig.08c) thus removing the excess edges. Now select the new external points previously created and push out the ear, restoring a smoother curve (Fig.08d).
Next select the outer edge of the ear and extrude it inwards to give volume to the ear (Fig.09a). With the Knife tool, add a row of edge splitting polygons as you can see in Fig.09b, always extruding the outer edge. Then create the area that you are going to attach to the skull. Here you can also add a cut to highlight the two newly created volumes (Fig.09c).
At this stage, emphasize the volumes previously created (Fig.10a). Using the Magnet tool, push the volumes at the top of the ear outwards and those at the center of the ear inwards (Fig.10b). Now go to the front view and, using the Magnet tool, move the upper of the ear to give it a natural and realistic shape (Fig.10c). Finally select the corresponding edge at the base of the face and extrude them. You can use this edge to sew the ears to the face.