To draw elf ears, start by sketching a pair of curved lines, one on each side of the head. These lines should be slightly pointed at the top and rounded at the bottom. Next, add a line from the center of the forehead to the point where the ears will be, dividing the head into two equal halves. Then, draw a curved line from the center of the forehead down to the bottom of the ear, creating the shape of the ear. Finally, add details such as small bumps or creases to give the ears a more realistic look.