To make elf ears, you will need some wire, a bit of foam, and some elastic. First, make a wire frame for the ears, using thin wire to create the shape of the ears. Then, add a layer of foam over the wire frame, and then cover that with some thin elastic. This will create the basic shape of the ears, and the elastic will help to make them soft and comfortable to wear. Finally, add some fake hair or fur to the top of the ears, and you have yourself some elf ears!